Royal Decree-Law 3/2016, dated 2 December, which adopts tax measures aimed at consolidating public finances and other urgent measures in the social domain, was published in the Official State Gazette on 3 December 2016.This Royal Decree-Law approves certain tax measures, such as the modification of the limitation of negative taxable bases, which should be taken into account for calculating payments by instalment in accordance with article 40.3 of the Spanish Corporation Tax Act, of 1 January 2016. However, although these measures are applicable for the tax periods commencing from 1 January 2016, in accordance with the Third and Final Provision, this Royal-Decree Law shall enter into force on the day of publication of the Official State Gazette, except for article 6, which modifies General Tax Act 58/2003, and which shall come into force on 1 January 2017.
New service for receiving notification announcements issued by the Tax Agency, following communication by the user of a mobile phone number or an e-mail address.In any case, the announcement is not considered a notification, therefore its non-receipt will not prevent the full validity of the notification.
On 30 September 2016 the Official State Gazette published Royal Decree-Law 2/2016 of 30 September introducing tax measures addressed to the reduction of the public deficit, which modifies the Corporation Tax Act 27/2014 of 27 November (hereinafter "LIS") with effects for tax periods commenced starting from 1 January 2016, adding an Additional Provision Fourteen, although it will not apply to split payments whose declaration period began before the entry into force of Royal Decree-Law 2/2016, that is, 30 September 2016.
2 October 2016 is the date of entry into force of Act nº 39/2015 of 1 October on the Common Administrative Procedure of the Public Administrations.
This Act obliges, among others, corporate persons and companies without legal personality to relate electronically with the Public Administrations.Entities without legal personality include joint ownerships, unclaimed estates and owners' communities.
Coinciding with the start of the general deadline for submitting the Corporation Tax and Income Tax for Non-Residents (fiscal year 2015), a website is now available, where you can find all the new features and information for the campaign, download the help program and access the electronic office procedures.
On 1 July 2016, Final Provision Two, paragraph One, of Order HAP/841/2016 enters into force, which in general obliges taxpayers included in the Register of Large Companies to submit online all types of documentation with tax importance regarding procedures managed by the Tax Agency.
Please be reminded that on 1 July 2016 the Regulations (EU) 910/2014 of the European Parliament and of the Board of 23 of July of 2014, regarding the electronic identification and reliable services in electronic transactions on the interior market, repealing the Directive 1999/93/EC, will be applicable practically in their entirety.
In order to provide a Basic Tax Information helpline, taxpayers have been offered the number 91 554 87 70 as an alternative to 901 33 55 33
The period in which to request an appointment for the preparation service of tax returns and draft modifications begins on Wednesday 4 May in branches of the Tax Agency and other administrations.You can request an appointment via the 2016 Income Tax portal at any time of day,
or by calling 901 22 33 44 or 91 553 00 71 Monday to Friday, from 9 am to 7 pm.
The period for requesting prior appointments will end on 29 June.
The Tax Agency warns of phishing carried out over the Internet and by other means throughout the year, that occurs more frequently during the Income campaign.
On 6 April the 2015 Income Tax campaign begins, with significant new features, both regulatory, as a consequence of the reform of the tax, and in management, since it is the first year in which you will be able to use Renta WEB.
On 1 March the resolution approving the restructuring the Tax Agency offices in Seville capital enters into effect.
On 1 July 2016 the Regulations (EU) 910/2014 of the European Parliament and of the Board of 23 of July of 2014, regarding the electronic identification and reliable services in electronic transactions on the interior market, which repeals the Directive 1999/93/EC, will be applicable practically in their entirety.
Having used, during 2015, more than one withholding percentage corresponding to the same payee record (due to the application in the 2015 tax year of two different withholding tax types established by Royal Decree-Law 9/2015 of 10 July), the taxpayer must check the amount finally stated in the withholding and deposit to account box of the corresponding form.