May 2023

Order HFP/528/2023, of May 22, has been published, modifying Order HFP/823/2022, of August 24, approving form 345 of the "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 interests representing the capital or assets of Collective Investment Institutions and annual summary of withholdings and payments on account of personal income tax, corporate income tax and non-personal income tax in relation to income or capital gains obtained as a result of transfers or reimbursements of such shares and interests 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, on the right to housing, has been published, which includes a series of tax incentives applicable in the Personal Income Tax to the leasing of properties intended for housing.

Information Notes on Excise and Environmental Taxes issues have been published.

Various questions arise in relation to the rules governing the application by the group of tax credits from negative tax bases from previous years and deductions pending application.

Various tax regulations are amended by Law 11/2023, of May 8, transposing European Union Directives on the accessibility of certain products and services, migration of highly qualified persons, taxation and digitalization of notarial and registry actions; and which modifies Law 12/2011 of 27 May 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 Tax 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).