September 2022
Royal Decree-Law 17/2022, of September 20, has been published, which adopts urgent measures in the field of energy, in the application of the remuneration regime to cogeneration facilities and temporarily reduces the tax rate on the Added Value applicable to intra-Community deliveries, imports and acquisitions of certain fuels.
Information provided in the taxpayer's calendar on declarations and self-assessments whose submission deadline ends in September
For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax and in accordance with the provisions of article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common rules of tax application procedures, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on conflict in the application of the relative tax rule is being published to the taxpayer "PQ HOLDING".
For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax and in accordance with the provisions of article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common rules of tax application procedures, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on conflict in the application of the rule relating to taxpayer "M CORPORATION".
The Report declares that there is a conflict in the application of the tax law in the event of the transfer by a US company of its Spanish subsidiary through a chain of operations between group companies, evading taxation by relying on the provisions in the Protocol to the Convention between the Kingdom of Spain and the United States of America to avoid double taxation and prevent tax evasion with respect to income taxes.