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, adopting and extending certain measures in response to the economic and social consequences of the War in Ukraine, supporting 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) for the 2022 financial year are available for consultation and download.

Order HFP/645/2023, of June 20, was published in the BOE of June 22, 2023.

Royal Decree 443/2023, of June 13, approving the Regulation developing tax exemptions for 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 establishing the procedure for its application, and amending the Excise Tax Regulation, approved by Royal Decree 1165/1995, of July 7, was published in the BOE of June 14.

Order HFP/587/2023, of June 9, approving form 718 "Temporary Solidarity Tax on Large Fortunes", was published in the BOE of June 12, determining the place, form and deadlines for 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 return models for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for tax periods beginning between January 1 and December 31, 2022, instructions are issued regarding the declaration and payment procedure and the general conditions and procedure for electronic submission are established.

In order to facilitate the submission of the communication provided for in article 48 of the RIS for certain restructuring operations, a specific submission procedure is created in the electronic headquarters of the State Tax Administration Agency.

The Tax Agency will begin to provide its usual tax return preparation service in offices by appointment from 1 June, in collaboration with autonomous communities and town councils, while continuing the 'Le Llamamos' plan for preparing tax returns by telephone, which allows taxpayers to be served until the end of the campaign without the need for them to travel and in a personalized manner.

The deadline for voluntary payment of receipts for the Tax on Economic Activities for the year 2023 relating to national and provincial quotas has been published. The deadline 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, modifying that of January 13, 2021, which establishes the structure and territorial organization of the State Tax Administration Agency.