April 2023

The precautionary measure of suspension is reported in relation to the obligation of communication 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 the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes (RGAT).

During 2022, exceptional circumstances have arisen in the development of agricultural and livestock activities that advise authorizing, on an exceptional basis, the reduction of signs, indices or modules.

Order HFP/387/2023, of April 18, is published, amending Order EHA/1658/2009, of June 12, establishing the procedure and conditions for the direct debit of payment of certain debts through accounts opened in credit institutions that provide the service of collaboration 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 the Census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents and 037 Simplified census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents and Order HFP/417/2017, of May 12, which regulates the normative and technical specifications that develop the keeping of the Value Added Tax registration books through the electronic headquarters of the State Tax Administration Agency established in article 62.6 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29, and other regulations are modified. tax.

With the start of the 2022 Income Tax Campaign, remember that cybercriminals may try to trick you by impersonating the Tax Agency through fraudulent emails ( phishing ) or SMS ( smishing ). Remember, the Tax Agency:

As of April 11, all support services are available to review your draft, modify it and, if applicable, file your 2022 Income Tax Return online through 'Renta Web' or 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.

Along with Order HFP/311/2023, of March 28 (BOE 31-03-2023), two Instructions have been issued, Instruction 1/2023, of March 31 and Instruction 2/2023, of April 3, by the Director of the Collection Department of the State Tax Administration Agency.

The BOE of March 31 published Order HFP/309/2023, of March 28, approving form 792, "Self-assessment of the contribution to be made by providers of the television audiovisual communication service and by providers of the video exchange service through a platform with a geographic scope of the state or greater than that of an Autonomous Community", and form 793, "Payments on account of the contribution to be made by providers of the television audiovisual communication service and by providers of the video exchange service through a platform with a geographic scope of the state or greater than that of an Autonomous Community", and establishing the conditions and procedure for its presentation.

It is reported that the amendment introduced in Law 35/2006, of November 28, on Personal Income Tax (LIRPF) by Law 6/2023, of March 17, on Securities Markets and Investment Services, which extends the maternity deduction for certain situations in 2020, 2021 and 2022.