B Law & Tax
14 July 2023

Tax advisor: Tax news for June 2023

In June, there were few tax innovations at the autonomous community level in Spain. At the European level, the Regulation (EU) 2023/1114 on crypto-asset markets stands out. At the state level, relevant regulations have been enacted:

Order HFP/583/2023 increases the limit exempt from guarantees in requests for deferral or fractionation of tax debts of the autonomous communities to €50,000. This measure equates the limit with the existing limit for deferral or fractionation of state debts.

– Order HFP/587/2023 approves form 718 of the Temporary Solidarity Tax of Great Fortunes. The opinion of the Council of State allows the wealth tax to be deducted twice, but the constitutionality of the tax is doubtful and there could be refunds if it is annulled.

– Royal Decree 443/2023 develops the VAT and IIEE exemption for the armed forces of other European Union member states. This exemption applies when the armed forces use the goods for their own needs or for supplying their canteens or canteens. However, this exemption only applies if these forces are involved in defense activities within the framework of the Union’s common security and defense policy.

– The Resolution of June 9, 2023 develops article 12 of Royal Decree-Law 4/2023. This resolution establishes the exemption of the Real Estate Tax (IBI) of rustic nature for the year 2023. The exemption applies to properties owned by holders of agricultural or livestock farms that have experienced a 20% or 30% reduction in their net yield during said fiscal year.

– The introduces changes in several taxes. Of note are the changes in VAT, with reduced rates for certain products. Tax benefits are also extended in IBI and IAE in the Island of La Palma. In the IRPF, deductions are established for the purchase of electric vehicles and the installation of recharging systems. In addition, accelerated depreciation of electric vehicles is allowed in the Corporate Income Tax.

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