BackThe Offical State Gazette (BOE) of March 31st, 2023 published several ministerial orders of fiscal scope. In this way, several tax models of Corporate Taxes, Financial Transaction Taxes and Digital Services are modified, among others.
Approved tax models
- Order HFP/312/2023 amending Order HFP/227/2017. The 202 form is approved to make the payments in instalments of the Corporate Tax and the Income Tax of non-residents corresponding to permanent establishments and entities in regime of attribution of incomes constituted abroad with presence in Spanish territory, and form 222 for making payments on account of Corporate Tax under tax consolidation; and Order EHA/1658/2009, which establishes the procedure and conditions for the payment of certain debts through accounts opened with credit institutions that provide the service of collaboration in the collection management.
These reforms include changes such as the inclusion of a mark to identify companies with a net turnover of the previous immediate tax period of less than 1 million euros. Direct debit is also introduced as a method of payment of debt resulting from the 309 model for quarterly reporting assumptions.
- Order HFP/307/2023 amending Order HAC/590/2021. The 490 form of Self-assessment of the Tax on certain Digital Services is approved and the form and procedure for its presentation is specified. A new model of self-assessment is inserted to incorporate this tax into the Economic Agreement with Navarre.
- Order HFP/308/2023 amending Order HAC/510/2021 and approving form 604. The form and procedure for the presentation of the Financial Transaction Tax and the self-assessment is determined. Thus, a new model of self-assessment for the Tax on Financial Transactions is admitted that includes the conclusion and incorporation into the Economic Agreement with Navarre of the tax.
- Order HFP/308/2023 approving form 792 (Self-assessment of the contribution to be made by providers of audiovisual communication service ) and by providers of the video exchange service through a platform with a national geographic scope or higher than that of an Autonomous Community and form 793 onPayments on account of the contribution to be made by the providers of the audiovisual television communication service and by the providers of the video exchange service through a platform with a State geographical scope or higher than that of an Autonomous Community.
B Law & Tax International Tax & Legal Advisors.
“En B LAW&TAX somos especialistas en asesoramiento fiscal internacional tanto a empresas como para particulares. Si desea ampliar la presente información, estaremos encantados de poder atenderle en el 917817194 o en info@blaw.es”
