May 2023
Order HFP/528/2023, of May 22, has been published, which modifies Order HFP/823/2022, of August 24, which approves model 345 of "Informative Declaration. Plans, pension funds and alternative systems. Friendly Societies, Insured Pension Plans, Individual Systematic Savings Plans, Company Savings Plans and Dependency Insurance. Annual declaration of participants, contributions and contributions" and establishes the conditions and procedure for its presentation, and modifies Order HAP/1608/2014, of September 4, which approves model 187 of "Informative declaration. Shares and participations representing the capital or assets of the Collective Investment Institutions and annual summary of withholdings and income on account of IRPF, IS and IRNR in relation to income or capital gains obtained as a consequence of transfers or reimbursements of those shares and participations and subscription rights".
Law 13/2023, of May 24, has been published, which modifies Law 58/2003, of December 17, General Tax, in transposition of Council Directive (EU) 2021/514 of March 22 of 2021, which modifies Directive 2011/16/EU on administrative cooperation in the field of taxation, and other tax regulations.
Law 12/2023, of May 24, for the right to housing, has been published, which includes a series of tax incentives applicable to the Personal Income Tax to the rental of properties intended for housing.
Information Notes have been published on issues related to Special and Environmental Taxes.
Various questions are raised in relation to the rules governing the group's application of tax credits from negative tax bases from previous years and deductions pending application.
Various regulations on tax matters are modified by Law 11/2023, of May 8, transposing European Union Directives on the accessibility of certain products and services, migration of highly qualified people, tax and digitalization of notarial actions and registrations; and which modifies Law 12/2011, of May 27, on civil liability for nuclear damage or damage caused by radioactive materials.
We remind you that the Tax Agency can only call you in relation to the Income Campaign if you have previously requested an appointment through any of the channels available for this purpose. When the Tax Agency calls you, it will do so exclusively through this telephone number: 810 520 052 (or from 917276222 if you have provided us with a foreign telephone number).