BackThe BOE has published the Royal Decree 249/2023 which incorporates numerous tax innovations. The points to be discussed are several. This Royal Decree contains several regulatory amendments in the tax area.
Tax modifications of the Royal Decree 249/2023
– Modifications in the matter of reiteration of applications. Includes a change in Royal Decree 520/2005 with the purpose of recognizing that the reiteration of suspension requests will not prevent the beginning of the executive period when another previous request for the same tax debt has been previously denied. Likewise, the criteria of Royal Decree 939/2005 is modified for the same purpose. In the case of requests for deferment, fractionation, compensation, suspension or payment in kind, the executive period will begin if another request for the same debt has been previously denied.
– Several modifications in matters of Royal Decree 1065/2007. Among them: the formation of the Register of extractors of fiscal deposits of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons is regulated, referred in the annex of VAT Act; the informative obligation of the insurance companies in relation to life insurance is modified and the valuation of these regardless of who is reporting it; the informative obligations on the holding of virtual currencies and operations carried out with them are elaborated by regulation; The regulations on the settlement of late payment interest in favor of taxpayers in the case of tax refunds agreed in the inspection procedure are modified; it is recognized that the revocation of the tax identification number may be carried out in all actions and procedures for the application of taxes; changes in the legal regime of the entry into the constitutionally protected domicile; and the formalization of the amplifying report in the case of non-conformity assessments is made more flexible.
– Modification of the Inheritance and Gift Tax Regulations regarding the appointment of representatives by residents abroad. The purpose is that the residents in States belonging to the EU or to the European Economic Area with regulations on mutual assistance in matters of exchange of tax information and collection do not need to appoint representatives in Spain before the Tax Administration.
– Modification of the Value Added Tax Regulation. A technical change is incorporated in the VAT invoice register books, in order to enable the registration of modifications in the taxable base and quota for which there is no obligation to issue a rectifying invoice. It also regulates a deadline for sending the entries that are not documented in a corrective invoice.
– Modification of the Personal Income Tax Regulation. It is required that 60% of the tax debt resulting from the self-assessment be paid in due time to be able to enjoy the special fractionation. In parallel, the Corporate Tax Regulation is also amended to extend the exclusion of withholding on income from the redemption or transfer of units or shares in listed investment funds or companies to the equivalent collective investment institutions in other States.
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