February 2023
By Resolution of the Presidency of the State Tax Administration Agency, on December 22, 2022, the ethical code for the Tax Agency was approved.
The Resolution of February 6, 2023, of the General Directorate of the State Tax Administration Agency, which approves the general guidelines of the 2023 Annual Tax and Customs Control Plan, has been published in the BOE.
Order HFP/94/2023, of February 2, has been published in the BOE, approving model 795, "Temporary energy tax. Declaration of income of the benefit", form 796, "Temporary energy lien. Advance payment", model 797, "Temporary lien of credit institutions and financial credit establishments. Declaration of income of the benefit" and form 798, "Temporary lien of credit institutions and financial credit establishments. Advance payment", and the conditions and procedure for its presentation are established.