With the aim of homogenising the activities of collection organs, on 9th December of this year the Head of the Tax Collection Department has dictated Instruction 6/2013, on the management of deferred and staged payments on the subject of taxes withheld and account deposits and from debtors in a bankruptcy situation, which adapts Instruction 1/2009 to the changes that Act 7/2012, of 29 October, implied in these matters.
Regulations governing Corporation Tax, approved by Royal Decree 1777/2004, of 30 July, and Regulations regarding Personal Income Tax, approved by Royal Decree 439/2007, of 30 March.
The simulator prepared by the Tax Agency facilitates carrying out the calculations and allows simulating the finding of the Personal Income Tax return regarding the financial year 2013, to submit in 2014.This help service calculates the result of the hypothetical return, which does not have legal validity, according to details entered by the taxpayer.It is a useful tool for those who want to plan or get an advance indication of the fee to deposit or that refunded in their future Personal Income Tax Return.The results are not binding for the Tax Agency.
In the Official State Gazette of 30 October 2013, Act 16/2013 of 29 October was published, which establishes specific measures on the subject of environmental taxation and other tax and financial measures.
By virtue of what has been established in the current regulation on civil service, the holders of jobs provided by free designation could be discretionarily dismissed.Cessations referred to in the information published in the last few days are part of this standard organisation process in the Tax Agency, and the process of those taking over certain positions, always in accordance with the current regulations.
regime introduced by Act 14/2013, of 27 September, supporting entrepreneurs.
Briefing note on the special levy on winnings of certain lotteries and bets, established by Act 16/2012, of 27 December.
establishing certain measures regarding environmental taxation and adopting other tax and financial measures (Official State Gazette for 30 October)
The new service for the update of the census of social collaborators in the application of tax contributions will come into operation during the week of 18 November in the E-Office of the Tax Agency (www.agenciatributaria.gob.es) .By means of this service, entities that group together professionals who carry out their professional activity in the field of tax management, and who have signed an agreement for the telematic filing of returns, communications and other tax documents on behalf of third parties, will communicate through the e-Office the Tax IDs (NIFs) of the professionals of their collective interested in being new social collaborators, as well as the deregistrations that take place in their census.
This Royal Decree modifies the following rules:
the Value Added Tax Regulation;the General Regulation implementing General Tax Law 58/2003, of 17 December, in relation to reviews in the administrative channel;Royal Decree 1065/2007, of 27 July, approving the general regulation of tax management and audit procedures and measures, and implementing common rules governing tax application procedures and the Regulation on the duties related to invoicing.
In the Official State Gazette of 28 December 2012 the Act 15/1012 was published, of 27 December, on tax measures to promote sustainable energies, that regulates the Tax on the Value of Electricity Generation among others.
Various written requests have been received in the offices of the Tax Agency requesting the rectification of the Personal Income Tax returns with a refund for financial years 2009 to 2012 due to the possible exemption of the quantities paid by the Social Security as maternity benefits, which has its origin in the mass dissemination of SMS with which people who had perceived this benefit were told to present requests before the Tax Agency.
Final provision five of the Royal Decree – Act 11/2013 introduces, with effect from 4 August 2013, provision forty-two of the Revised Text of the Corporation Tax Act to comply with the European Commission decision, of 17 July 2013, with regard to regulatory adjustment.
The main new tax developments introduced by Act 14/2013 to support entrepreneurs and their internationalisation, applying to Personal Income Tax, Corporation Tax and Value Added Tax
The Tax Agency has detected communications sent by email in which, through impersonation of another identity and image, it is indicated that:'After the most recent calculation on fiscal activities, we have decided you are due a tax refund of 384.56 euros.To receive this refund, complete and send the tax refund form'.
Act 11/2013 of 26th July has been published in the Official State Gazette of Saturday 27th July. The law consists of measures to foster entrepreneurship and stimulate growth and job creation pursuant to the measures approved in Royal Decree-act 4/2013 of 22nd February, which adopts various tax measures to foster entrepreneurship and stimulate growth and job creation.
Notification has been received of a European Commission decision through which an investigation procedure is initiated regarding the possible consideration of the repayment of the financial goodwill in the Corporation Tax (Article 12.5 of the Revised Text of the Spanish Corporation Tax Act) as an illegal state assistance when said goodwill only surfaces in indirectly acquired shares.This Decision orders the Kingdom of Spain to never grant new financial aid until the illegality of the aid is decided, and invites the Spanish authorities to inform possible beneficiaries of its existence.
The immediate application and collection service over the Internet of 2012 Income certificates is available from 10 July.
The Local Authoritiesand the Autonomous Communitieswill be able to enter the initial list of invoices until 19 July and starting from 25 July until 6 September, they will be able to enter individual certificates and carry out the acceptance, in the name of the supplier, of their invoices.
From the 1st of June 2013 the judicial fee refund requests for which either due to the accumulation of processes or due to having reached an agreement which puts an end to the process (either by total acquiescence or, as the case may be, by the total recognition of the pretensions of the plaintiff through administrative channels from the demanded Administration) can be presented through the form 695.
The European Commission starts off a pilot test in which thirteen of the Member States take part, including Spain, with the aim of making employers who carry out intra-Community operations able to make consultations about taxes in the Value Added Tax and receive answers by the countries involved.
Since 6 May the Income Tax Returns in paper format can be submitted in offices, financial institutions and other collaborating organisations.
Starting the 24th of April, the returns of the Income Tax and the Wealth Tax of 2012 can be filed online.Returns can be filed with the Reference Number obtained via the RENØ Service.The period for filing Income Tax returns on paper begins on 6 May.It is also recalled that Wealth Tax returns must obligatorily be filed online.
Coinciding with the beginning of the 2012 Income Campaign, fresh attempts of fraud have been detected by emails sent which, in an attempt to impersonate the Tax Agency's corporate identity and with the subject ”Mensajes de devolución de impuestos (Tax rebate messages)“, direct the user to a website that contains a form requesting the bank details of the holder with the excuse of returning a specific quantity of money.
The Tax Agency has detected telephone services via 905 numbers requiring payment for access to the Tax Agency number provided for taxpayers.In light of these attempts to confuse users, the Tax Agency reminds the public that it does not charge for the services it provides.The user will only assume the shared cost of calls to 901 telephone numbers.
Clarifications on the special tax return.
Further information on the new tax features introduced by Act no. 16/2012 of 27 December adopting various tax measures addressed to the consolidation of the public finances and the promotion of economic activity (BOE of the 28th).
Further information on the new tax features introduced by the 2013 General State Budgets Act no. 17/2012 of 27 December (BOE of the 28th)
The online service of calculation of withholdings from earned income for 2013 is now available.For this tax year, only a website version of the help program for withholdings has been developed, the version of the help program installable in different operating systems therefore ceasing to exist.