January 2023
Royal Decree 31/2023, of January 24, which modifies the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of 30, has been published in the BOE of January 25. March, to comply with the measures contained in the Artist Statute regarding withholdings.
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 "CXZ".
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 "Z INMOBILIARIA".
The Tax Agency has delivered the prizes to the winning and finalist students of the 2021-2022 national competition for schools, a competition that the Agency has been holding annually within the framework of its Civic-Tax Education Program and which is now resuming after the competition held in 2019, before the health crisis. The awards have been granted in the three existing modalities: 'Editing' for Third Cycle of Primary and ESO-Baccalaureate-FP students, and 'Advertising Piece' for ESO-Baccalaureate-FP students.
Information and declaration of operations with the new types of VAT equivalence surcharge
Royal Decree-Law 20/2022, of December 27, on measures to respond to the economic and social consequences of the War in Ukraine and to support the reconstruction of the island of La Palma and other situations of vulnerability, has provided in its articles 1 and 72 modifications in the VAT rates and equivalence surcharge.
For these purposes, it is INFORMED:
Work is being done on regulatory and technical changes with the aim of facilitating the billing, supply and declaration of these operations, establishing at 0.62 the rate corresponding to the equivalence surcharge for operations subject to the 5% VAT rate.