June 2023
The list of debtors to the Public Treasury is published, in accordance with the provisions of art. 95 bis of the General Tax Law.
Royal Decree-Law 5/2023, of June 28, was published in the BOE of June 29, which adopts and extends certain measures in response to the economic and social consequences of the War in Ukraine, to support the reconstruction of the island of La Palma and other situations of vulnerability; transposing European Union directives involving structural modifications of commercial companies, and work-life balance of parents and caregivers; and implementing and complying with European Union law.
The corporate tax data (form 200) corresponding to the 2022 financial year are available, both for consultation and download.
Order HFP/645/2023, of June 20, was published in the BOE of June 22, 2023.
In the BOE of June 14, Royal Decree 443/2023, of June 13, was published, which approves the Regulation that develops tax exemptions related to the Armed Forces of the Member States of the European Union affected by a defense effort in the field of the common security and defense policy and establishes the procedure for its application, and which modifies the Excise Tax Regulations, approved by Royal Decree 1165/1995, of 7 of July.
In the BOE of June 12, Order HFP/587/2023, of June 9, was published, approving model 718 "Temporary Solidarity Tax of Great Fortunes", determining the place, form and deadlines of its presentation, the conditions and the procedure for its presentation.
Order HFP/523/2023, of May 22, has been published, approving the corporate tax and non-resident income tax declaration models corresponding to permanent establishments and entities under the income attribution regime incorporated abroad with a presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2022, instructions are issued regarding the declaration and entry procedure and the general conditions and the procedure for its presentation are established. electronics.
In order to facilitate the presentation of the communication provided for in article 48 of the RIS for certain restructuring operations, a specific presentation procedure is created at the electronic headquarters of the State Tax Administration Agency.
From June 1, the Tax Agency begins to provide the usual service for preparing tax returns in the offices by appointment, which it will provide in collaboration with autonomous communities and city councils, while continuing the 'Le Llamamos' plan for preparing income tax returns. by telephone that allows taxpayers to be served until the end of the campaign without the need to travel and in a personalized manner.
The deadline for entry in the voluntary period of the receipts of the Tax on Economic Activities for the year 2023 related to the national and provincial quotas has been published. The period runs from September 15 to November 20, 2023, both inclusive.
The Resolution of May 22, 2023, of the Presidency of the State Tax Administration Agency, has been published, which modifies that of January 13, 2021, which establishes the structure and territorial organization of the State Agency of Tax Administration.