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September 2024

Approval of form 283 "Annual information declaration of aid received within the framework of the special tax regime of the Balearic Islands"

This form is required to be submitted by taxpayers of Personal Income Tax, Corporate Tax or Non-Resident Income Tax who have been beneficiaries of aid obtained under all the incentives applicable within the framework of the Special Tax Regime of the Balearic Islands.

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

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

Publication of a copy of the Conflict Report No. 19. Value Added Tax. Exempt activities Artificial interposition of a company for the deduction of VAT incurred arising from the renovation of premises. Health activity

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 Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on the conflict in the application of the tax rule relating to the taxpayer "FUNDACIÓN" is hereby published.

Publication of a copy of the Conflict Report No. 18. Corporation Tax. Capital reduction with return of contributions in kind, materializing loss

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 Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on the conflict in the application of the tax rule relating to the taxpayer "SOC 1" is hereby published.

Publication of a copy of the report on Conflict No. 17. Value Added Tax. Exempt activities Artificial interposition of a company for the deduction of VAT incurred in connection with the construction of a social-health centre. Health activity

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 A" is hereby published.