July 2023

In the BOE of July 29, 2023, two Ministerial Orders have been published that approve, on the one hand, models 172 "Informative declaration on balances in virtual currencies" and 173 "Informative declaration on operations with virtual currencies", which will be applicable for the first time for the models that are presented in the month of January 2024, corresponding to the fiscal year 2023; and on the other hand, form 721 "Informative declaration on virtual currencies located abroad", which will be applicable for the first time to the form corresponding to the 2023 fiscal year, which will be submitted between January 1 and March 31, 2024.

In the case of mixed-use vehicles transferred to employees, the interpretative criteria that affect the criterion of availability for private use, the consideration of the transfer of vehicles by the employer for VAT purposes as an onerous or free benefit, the deductibility by the businessman or professional of the VAT contributions incurred in the acquisition, leasing or transfer of use by other means of vehicles, the self-consumption of services and the determination of the tax base for VAT and personal income tax purposes.

For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax Law and in accordance with the provisions of article 194.6 of the General Regulations on actions and procedures for tax management and inspection and development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Committee on the conflict in the application of the rule relating to the taxpayer "SM Y ML, SL" is hereby published.

Income tax certificates for the 2022 fiscal year can now be requested. Similarly, Public Administrations previously authorised by citizens or under the relevant legislation may directly request Income Tax Return information for the same year from the Tax Agency.

Coinciding with the start of the general deadline for filing Corporate Tax and Non-Resident Income Tax for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for the year 2022, a page has been published that brings together all the news and aid for the campaign.