Royal Decree-Law 18/2019 of 27 December was published in the BOE on 28 December.
Communication received from the European Commission on the modification of VAT numbers (in Dutch:btw identificatienummer / btw-id) applicable to taxpayers resident in the Netherlands (private entrepreneurs) with effect from 1 January 2020.
The Draft Order modifying several informative declarations will soon be published in the BOE.
Act 16/2012 of 27 December governing tax measures for the consolidation of public finances and the promotion of economic activity, renders taxable by special taxation, among other things, prizes paid out in winnings on State organised Lotteries (SELAE).
Notice to social partners who use the restricted legal entity representative electronic certificate modality (restricted social partnership)
On 31 December 2019, the restricted social collaboration modality will no longer be validated in the applications for filing tax returns at the Tax Agency's e-Office, and only the so-called delegated social collaboration will be validated.
The delegated social partnership allows the management of the census of employees (of the social partner) who, with their personal electronic certificates, may file tax returns (and consult those previously filed) in the area of social partnership in the application of taxes.
More information on the delegated social collaboration system: Development of the Social Collaboration model for private and professional entities in the context of Tax Management
Article 117.Three of Law 37/1992, of 28 December, on Value Added Tax, establishes that the refund of the instalments borne in the acquisitions of goods made under the passenger regime regulated in Article 21.2 of the Law itself, may be carried out through cooperating entities under conditions that are determined by regulations.
On 19 October, Royal Decree 595/2019 of 18 October amending the Regulation on Non-Resident Income Tax, approved by Royal Decree 1776/2004 of 30 July, was published in the Official State Gazette (BOE).
Order PCI/933/2019 of 11 September concerning the authorisation of special inward processing, outward processing and temporary importation customs arrangements has been published in the Official State Gazette.
The Directors of Tax Administrations of EU countries, TADEUS (Tax Administration European Union Summit), met in Helsinki on 17 and 18 September and signed the 2019 TADEUS declaration, committing themselves to ever closer cooperation between their administrations and exploring possible solutions to problems similar to those they face.
The Tax Agency has blocked various attempts at fraud by email and SMS in which its identity and image is forged and malicious links are sent on the false premise of tax rebate payments or payment reminders.These links usually forward the recipient to fraudulent websites that also feature a fake image of the Tax Agency, which asks users to submit personal and bank information such as account numbers and credit card PINs.
A new census virtual assistance tool called "Economic activity search engine" is added, indicating the Economic Activities (IAE) Tax rates headings and, where applicable, the equivalent activity code (CNAE) that is applicable to an economic activity.
The Tax Agency has blocked various attempts at fraud by email and SMS in which its identity and image is forged and malicious links are sent on the false premise of tax rebate payments.These links usually forward the recipient to fraudulent websites that also feature a fake image of the Tax Agency, which asks users to submit personal and bank information such as account numbers and credit card PINs.
The checks and errors document applicable from 1 October 2019 has been published in the section "Technical Information" of the website "Immediate Supply of Information on VAT (SII)".
Appointments for completing your Income Tax return on-site at the offices of the Tax Agency, or other collaborating entities, can be requested from Thursday, 9 May.
A new banner has been published that joins the existing virtual assistant tools in the VAT portal and in the SII banner with two new assistance tools:"Real estate qualifier" and "Help with Form 303 for lessors."
The technical specifications of the SILICIE Project have been published (Immediate Disclosure of Excise Duties Account Books)
From 2 April you can file the 2018 Income Tax return online via Renta WEB, by phone or by the app.All help services are also available for online filing of tax returns and for consultation, modification and draft tax return confirmation.
The 2018 Income Tax Campaign Portal and the new version of the app is now available for all citizens to access information and start preparing for the 2018 Income Tax return period, which starts on 2 April.
With effect from 1 January 2019, Royal Decree-Law 26/2018, of 28 December, adds a new number 13 to article 91.1.2 of Act 37/1992, of 28 December, of the Value Added Tax Act (LIVA), which applies the tax rate of 10% to the following services: