The BOE of March 31st, 2023 published Order HFP/312/2023 which modifies Order HFP/227/2017. Thus, it approves form 202 to make installment payments on account of Corporate Income Tax and Non-Resident Income Tax; form 222, to make installment payments on account of Corporate Income Tax under the tax consolidation regime and establishes the general conditions and… Continue reading Tax advisor: Changes in forms 202 and 222 of Corporate Income Tax, permanent establishments and payment by direct debit in form 309
Tag: Spain
Tax Advisor: Modification in various tax models of Corporate Taxes, Financial Transaction Taxes, Digital Services and others
The 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… Continue reading Tax Advisor: Modification in various tax models of Corporate Taxes, Financial Transaction Taxes, Digital Services and others
Tax adviser: The deduction of VAT input tax is a right and not a tax option
The Supreme Court, in its judgment No. 236/2023, upheld that the deduction of input VAT is a taxpayer’s right, and not a tax option under Article 119.3 of the General Tax Act (LGT). The Chamber considers that the essential elements for defining the tax options do not come together, since this does not imply that… Continue reading Tax adviser: The deduction of VAT input tax is a right and not a tax option
Tax advisor: What is the limit amount that exempts filing Personal Income Tax return if you have two payers?
The Personal Income Tax Act establishes the minimum amount of income to file the 2022 Personal Income Tax return if you have two payers. For example, if they have been employed and self-employed in the same financial year or if they have been employed and have received unemployment benefit. Does having two payers mean paying… Continue reading Tax advisor: What is the limit amount that exempts filing Personal Income Tax return if you have two payers?
Tax advisor: The Constitutional Court accepts the appeal of unconstitutionality against Law 38/2022 on the Temporary Solidarity Tax on Large Fortunes
The Constitutional Court (TC) accepts the appeal of unconstitutionality against Law 38/2022 on the Temporary Solidarity Tax on Large fortunes. It is due to a possible infringement of the financial autonomy of the Autonomous Communities denounced by the Junta de Andalucía. “The appellants submit that the above-mentioned law could entail a breach of the financial… Continue reading Tax advisor: The Constitutional Court accepts the appeal of unconstitutionality against Law 38/2022 on the Temporary Solidarity Tax on Large Fortunes
Tax advisor: The statute of limitations on the right to request the return of undue income from IVMDH quotes begins on the date of entry
The Supreme Court upheld the judgment under appeal: the statute of limitations on the right to request the repayment of undue income from Tax on the Retail Sales of Certain Hydrocarbons (IVMDH) quotes, supported by virtue of legislation that is contrary to European Union law, began on the date of admission. The right to recover… Continue reading Tax advisor: The statute of limitations on the right to request the return of undue income from IVMDH quotes begins on the date of entry
Tax advisor: The Temporary Solidarity Tax on Large Fortunes maintains differences between autonomous communities
The differences that exist between autonomous communities for the Temporary Solidarity Tax on Large Fortunes are causing unfair competition between them. Faced with the governmental plans, several regional Administrations try to ensure that this collection does not end up being transferred to the State. Main differences between the autonomous communities This new solidarity tax for… Continue reading Tax advisor: The Temporary Solidarity Tax on Large Fortunes maintains differences between autonomous communities
Tax advisor: The rectification of tax errors may be made by means of a single tax return
The current dual system of supplementary self-assessment and rectification request will be replaced. In this way, tax errors can be rectified through a single declaration. Taxpayers will have to rely on the rectifying self-assessment, so that they can rectify, complete or modify the self-assessment previously submitted. You won’t have to wait for administrative resolution. Where… Continue reading Tax advisor: The rectification of tax errors may be made by means of a single tax return
Tax advisor: 75% of retirement or disability benefits received from the Bank Mutual Insurance Fund must be included in the tax base of the IRPF.
The Supreme Court rules: retirees from the banking sector who began working before 1979 may claim from the Treasury a portion of their pension that should not have been taxed on IRPF statements. The average amount of refund is about 650 euros per fiscal year, and the retiree can benefit from this refund from the… Continue reading Tax advisor: 75% of retirement or disability benefits received from the Bank Mutual Insurance Fund must be included in the tax base of the IRPF.
Tax advisor: Maternity deduction in Personal Income Tax is already a reality for unemployed women between 2020 and 2022
Maternity deduction is already a reality for unemployed women between 2020 and 2022. This is stated in Law 6/2023 with a new paragraph in the thirty-eighth additional provision of the Personal Income Tax Act. This rule also applies to the termination of work apart from unemployment. When does it take effect? This standard will enter… Continue reading Tax advisor: Maternity deduction in Personal Income Tax is already a reality for unemployed women between 2020 and 2022