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March 2024

Declarations and self-assessments whose submission deadline ends in April 2024

Information provided in the taxpayer calendar on tax returns and self-assessments whose submission deadline ends in April 2024.

Strategic Plan of the Tax Agency 2024-2027

The Strategic Plan of the Tax Agency for the period 2024-2027 is published.

Personal Income Tax and Wealth Tax return templates for the 2023 financial year

Order HAC/265/2024, of March 18, approving the Personal Income Tax and Wealth Tax return models for the 2023 financial year, determining the place, form and deadlines for their submission, establishing the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return, determining the general conditions and the procedure for submitting both by electronic means, was published in the BOE of March 22, 2024.

Renewal of the electronic certificate of the electronic headquarters of the Tax Agency

This renewal does not affect users of the Tax Agency's electronic headquarters, who will be able to continue accessing it as usual.

2023 Income Tax Campaign

The download of your tax data and part of the informative content of the 2023 Income Tax campaign is now available, so that you can speed up the procedures aimed at filing your Income Tax return for the 2023 fiscal year, which you can file from April 3.

Conflict No. 15. Value Added Tax. Exempt activities Artificial inclusion of a purchase option in a property lease contract for the deduction of input VAT payments. Lease of a property to a natural person by the developer company under its control

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 "COMPANY C" is hereby published.

Imputation of increases in remuneration of personnel serving in the public sector (art. 19.Two.2.b) of Law 31/2022, of December 23) to be included in Income 2024 (to be declared in 2025)

Article 19.Two.2 of Law 31/2022, of December 23, on the General State Budget for the year 2023 established certain increases with respect to the remuneration in force as of December 31, 2022 and with effect, in both cases, from January 1, 2023.

Obtaining the reference number for the 2023 Income Tax Campaign

The new service to obtain the reference number for 2023 is now available, which will allow you to manage all the services for the 2023 Income Tax Campaign (and for previous campaigns).