"Statistics for VAT entries" corresponding to the 2020 fiscal year.
Monthly tax collection report and historical series corresponding to May 2021
On Saturday, 3 July, services on the Tax Agency’s e-Office will be suspended between 13:00 to 16:45 hours due to maintenance work.
Please excuse any inconvenience.
Order HAC/646/2021 of 22 June is published, which aims to introduce in Forms 322 "Monthly self-assessment, individual form", 303 "Value Added Tax, self-assessment" and 390 "Value Added Tax annual summary return", the necessary modifications for their adaptation to the changes introduced in VAT as a result of the approval of new special regimes provided for in Law 37/1992 of 28 December 1992 on VAT.
Monthly update on vehicle registration tax corresponding to May 2021.
Orders HAC/609/2021, HAC/610/2021, HAC/611/2021 and HAC/612/2021 have been published in the BOE of 18 June.
The EU has not reached an agreement with Switzerland on mutual recognition of conformity assessment for new regulations, notably REGULATION (EU) 2017/745 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC, which entered into force on 26 May and affects medical devices.This means that since that date, Switzerland has become a third country for Pharmacy control purposes.
This means that ALL medical devices coming from Switzerland must be checked by the pharmacy inspectorate from Wednesday 26 May.
The latest Foreign Trade statistics have been published, corresponding to April 2021.
The deadline for filing and payment of the self-assessment corresponding to the first quarter of 2021 shall be made in the period corresponding to the second quarter of 2021, i.e. from 1 July to 2 August 2021.This is without prejudice to the deadline for filing payment of the tax debt for the first and second quarters of 2021 by direct debit, which must be made from 1 to 28 July 2021.
Change to the voluntary period submission due date for Economic Activities Tax receipts for the 2020 fiscal year relating to national and provincial tax liabilities.The new period will run from 16 September until 22 November 2021, both inclusive.
Royal Decrees 399/2021 and 400/2021 have been published in the BOE of 9 June.
This Resolution creates the south-east Administration in the Regional Office of Madrid and abolishes the Vinateros and Villa de Vallecas Administrations in the same Office.
This resolution shall enter into force on 9 July 2021.