A website has been published compiling information and news on the campaign and also, as they become available, downloads of support programmes and access to E-Office procedures.
Information on tax obligations at the state level arising as a result of the exercise of a business or professional activity.
To adapt to the new conditions for the presentation of data specified by the United States Internal Revenue Service (IRS), the on-line service for presenting Form 290 (FATCA) will remain closed from 16 to 31 December 2015, inclusive.During that period you will not be able to present new declarations or correct or cancel information.
Non-resident citizens and companies in Spanish territory that are going to carry out tax-related operations in Spain will be able to obtain the Tax ID Code (NIF) via Spanish consular branches abroad, without the need to travel to Spain.This will facilitate the relationships of citizens and companies, not only with the Tax Agency, but also with other Administrations and companies (such as banks, for example), that demand that the citizen is in possession of a Tax ID Code in order to be able to relate with them.
Similarly, the acquisition of the certificate of the Spanish Royal Mint can be processed both for individuals and corporate entities, and companies without corporate personality in the Spanish consular branches abroad.You can obtain further information on the electronic certificate and consult Spanish consular branches abroad at the following links:
On 18 of November 2015 Order HAP/2430/2015, of 12 November, was published in the Official State Gazette, setting forth for the year 2016 the objective evaluation method for Personal Income Tax and the simplified special regime for Value Added Tax.
Principales novedades tributarias en materia de IRPF, IVA y Sociedades introducidas por la Ley de Presupuestos Generales del Estado para 2016
The aim of the document setting forth the conclusions regarding the development and follow-up of the implementation of the Code of Good Tax Practice (CBPT), within the framework of corporate relations between the Tax Agency and Companies, is to improve the model of corporate relations between the Tax Agency and the companies adhered to the Code of Good Tax Practice, through the voluntary acceptance of specific commitments and positions by both parties that will bring about improvements in the effective application of the postulates and recommendations established in the Code.
The Tax Agency delegation in Nervión-San Pablo, with address in Calle Monte Tabor, 4, Seville (41007), will re-open to the public on 10 November, once the renovation work has been completed.
Royal Decree-Act 9/2015 has been published in the Official State Gazette of July 11, covering certain tax modifications in Act 35/2006 on Personal Income Tax, including the establishment of a new general state scale and savings, applicable from 1 January 2015, and a new letter, 'y)' is implemented in article 7, declaring specific financial assistance and aid established by the Autonomous Communities and Local Bodies exempt.
The National Classification of Economic Activities (CNAE) approved by Royal Decree 1560/1992, of 18 December, has been replaced in the 2014 Manual for Companies by that contained in Royal Decree 475/2007, of 13 April, which approved the 2009 National Classification of Economic Activities.
Coinciding with the start of the general deadline for submitting the Corporation Tax and the Non-Resident Income Tax (financial year 2014), a website has been published that provides all the new features and information for the campaign, the download of the aid program and the access to electronic office procedures.
The scam makes reference to a supposed refund and uses the Spanish Tax Agency logo
In order to provide procedures to the affected taxpayers relating to the tax payment of income derived from subordinated debt or from preference shares, the Tax Agency has added a section named PREFERENCE SHARES which is located both in the web portal of the 2014 Income Campaign and in that of Personal Income Tax (TAXES) on the homepage of this website.
Special rules of the quantitative assessment of income derived from subordinated debt or preference shares on the Personal Income Tax.
Certain telephone numbers have been detected, such as 11847, which provide the possibility to make appointments with the Tax Agency to draft tax returns or to modify drafts.
The Tax Agency wants to clarify that it has no relation whatsoever with this phone number and that, in addition to constituting costly fees for the users, appointments that are obtained via the above-mentioned number may not be able to be validated and therefore may not be fulfilled.
The Tax Agency has detected telephone services requiring additional payment for ringing the Tax Agency number for taxpayers to make appointments for assistance in drafting their returns or modifying the 2014 Income draft.
The Tax Agency would like to remind taxpayers that the appointment services telephone number is 901 22 33 44, and that through this the user will only assume the shared cost of calling a 901 number.You may also make an appointment online free of charge.
The period in which to request an appointment for the preparation service of tax returns and draft modifications begins on Wednesday 6 May in branches of the Tax Agency and other administrations.Appointments can be requested via Internet at any moment or by calling 901 22 33 44 from Monday to Friday from 9:00 to 19:00).
The period for requesting prior appointments will end on 29 June.
The State Tax Agency wishes to make the following statements:
Text messages (SMS) sent to taxpayers by telephonic customer services and information companies have been detected, which forward calls to the Tax Agency and charge for this service as per their tariff, in relation to the application for services such as requesting the 2014 Income draft and its confirmation.
For technical reasons the filing period of forms 123, 124, 126, 128, 130, 131, 136 and 216 is extended until 24 April 2015.
The 2014 Income campaign begins on 7 April and you can already file your Income Tax return and modify or confirm the draft over the Internet
All help services are available from said date, for example, acquisition of the reference number (RENØ) to file your tax return over the Internet and to enquire about, modify or confirm the draft and for the telephone information service.Additionally you are offered the possibility of confirming or modifying drafts by phone or SMS.
It should be noted that the period in which to request an appointment for the preparation service of tax returns and draft modifications in branches of the Tax Agency does not begin until 6 May.The period of face-to-face appointments in offices and to file tax returns and drafts on paper starts on 11 May.
On 12 March 2015, Order HAP/410/2015, of 11 March, was published in the Official State Gazette, which, among other measures, extends the deadline for filing the Tax Form 290 of Annual informative statement on the financial accounts of certain United States citizens for 2014.
Thus, in order to ensure correct compliance by financial institutions with this new Annual informative statement, the term for filing Tax Form 290 corresponding to 2014 will be from 1 January to 31 March 2015.If the last day for filing the Annual informative return on the financial accounts of certain United States citizens corresponding to 2014 falls on a holiday, the Tax form may be filed up to 1 June 2015.
This scam makes reference to a non-existent application and uses the Spanish Tax Agency logo
More people can claim deductions for disability and large families, as regulated in article 81 bis of Act 35/2006.New applications to claim deductions may be presented as from 9 March, while the term for applying for advance payment of family deductions corresponding to the months of January, February and March is extended until 31 of March.
Reports are published on equity imbalance due to losses as grounds for exclusion from the tax consolidation regime in Corporation Tax and on the limitation on the deductibility of financial expenses provided for in Article 16 of the Corporation Tax Act 27/2014.
The Tax Agency has detected telephone services requiring payment for ringing the Tax Agency number for taxpayers to make appointments for being assisted personally at their offices.Due to attempts to mislead users, the Tax Agency would like to remind taxpayers that the telephone appointment services number is 901 200 351, and that the user will only assume the shared cost of calling a 901 number.You may also make an appointment online free of charge.
The contents of the main new aspects of the 2015 Tax Reform has been incorporated into this web page, in the icon TAXES.
Since 7 January 2015 you can request -via Internet or calling 901 200 345- the early payment of reductions for large families and deposit of the deductions for large families and for those caring for ascendants or descendants with disabilities.