February 2023

By Resolution of the Presidency of the State Agency for Tax Administration, on December 22, 2022, the code of ethics for the Tax Agency was approved.

The Resolution of February 6, 2023, of the General Directorate of the State Agency for Tax Administration, approving the general guidelines of the Annual Tax and Customs Control Plan for 2023, has been published in the BOE.

Order HFP/94/2023, of February 2, approving form 795, "Temporary energy tax", has been published in the BOE. Declaration of income from the benefit", form 796, "Temporary energy tax. "Advance payment", form 797, "Temporary lien on credit institutions and financial credit establishments. Declaration of income from the benefit" and form 798, "Temporary lien of credit institutions and financial credit establishments. Advance payment" and establishes the conditions and procedure for its presentation.