April 2023
We inform you of the precautionary measure of suspension in relation to the communication obligation of intermediaries in which the transfer of information violates the legal regime of the duty of professional secrecy, regulated in article 45.4.b) of the General Regulation of actions and tax management and inspection procedures and the development of common standards for tax application procedures (RGAT).
During 2022, exceptional circumstances have occurred in the development of agricultural and livestock activities that make it advisable to authorize, on an exceptional basis, the reduction of signs, indices or modules.
Order HFP/387/2023, of April 18, is published, which modifies Order EHA/1658/2009, of June 12, which establishes the procedure and conditions for the direct debit of the payment of certain debts through accounts opened in credit institutions that provide the collaboration service in the collection management of the State Tax Administration Agency.
Order HFP/381/2023, of April 18, has been published, which modifies Order EHA/1274/2007, of April 26, which approves models 036 of census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and retainers and 037 Simplified census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and retainers and Order HFP/417/2017, of May 12, which regulates regulatory and technical specifications that develop the maintenance of the Value Added Tax Record Books through the electronic headquarters of the State Tax Administration Agency established in article 62.6 of the Value Added Tax Regulations, approved by the Royal Decree 1624/1992, of December 29, and other tax regulations are modified.
Before the start of the 2022 Income Campaign, remember that cybercriminals can try to deceive you by impersonating the Tax Agency through emails ( phishing ) or SMS ( smishing ) fraudulent. Remember, the Tax Agency:
As of April 11, all the help services are available to review your draft, modify it and, where appropriate, present your 2022 Income Tax return online through 'Renta Web' or through the 'APP'.
Royal Decree 249/2023, of April 4, has been published, which modifies the General Regulations for the Development of the General Tax Law regarding administrative review, the General Collection Regulations, the General Regulations for actions and the tax management and inspection procedures and the development of the common rules for tax application procedures, the Inheritance and Donation Tax Regulations, the VAT Regulations, the Personal Income Tax Regulations and the Corporate Tax Regulations.
Together with Order HFP/311/2023, of March 28 (BOE 03-31-2023), two Instructions have been issued, Instruction, 1/2023, of March 31 and Instruction 2/2023, of April 3 , from the Director of the Collection Department of the State Tax Administration Agency.
In the BOE of March 31, Order HFP/309/2023, of March 28, was published, approving model 792, "Self-assessment of the contribution to be made by television audiovisual communication service providers and by the providers of the video exchange service through a platform with a national geographical scope or greater than that of an Autonomous Community", and model 793, "Payments on account of the contribution to be made by the providers of the television audiovisual communication service and by the providers of the video exchange service through a platform with a national geographical scope or greater than that of an Autonomous Community", and the conditions and procedure for its presentation are established.
We inform you of the modification introduced in Law 35/2006, of November 28, on the Personal Income Tax (LIRPF) by Law 6/2023, of March 17, on Securities and Investment Markets. Investment Services by which the maternity deduction for 2020, 2021 and 2022 is extended for certain situations.