A list of frequently asked questions has been published with a view to clarifying the main issues raised in relation to VAT on property rentals.
On 15 October, an information day will be held, in videoconference format, on the effects of the end of the transitional period on trade with the United Kingdom.You can register up to 7 am on the day of the information day.
Fake e-mail and SMS campaigns are taking place to impersonate the Tax Agency.
The aim of the criminals is to steal the victim’s personal or bank details, either by referring them to a fake website that impersonates that of the Tax Agency or by making them download files with viruses.
It should be remembered that the Modules, Income and VAT websites include a service called “Assistance for filing form 131 for Personal Income Tax and/or form 303 for simplified VAT”.
Users are reminded of the options for accessing services via the Internet that require electronic identification
A new electronic process has been enabled that provides for the online accreditation for the application for legal person representative certificates at the Fábrica Nacional de Moneda y Timbre (the National Mint) for institutions whose NIF code begins with the letters A, B, C or D.
The current health crisis has encouraged measures that facilitate the electronic performance of procedures.
A campaign sending false emails has been detected supplanting the identity of the Customs and Excise Department at the Tax Agency.
The modification deadline calculator for taxable bases and other rectifications have been updated.As part of the calculation carried out, the suspension of the deadlines for tax procedures, since 14 March, has been taken into account; it was on this date that Royal Decree 463/2020, declaring a state of alarm to manage the health crisis caused by COVID-19 came into affect, lasting until 30 May 2020 (1 June when the deadline fell on 30 May), in addition to the suspension of procedural deadlines from 14 March to 3 June 2020 (sole repealing provision.1 of Royal Decree 537/2020, of 22 May) in the case of bankruptcy proceedings.
Desde el próximo día 1 de julio se pondrá a disposición de los obligados tributarios por el Impuesto sobre Sociedades, información de sus datos fiscales a efectos de la cumplimentación de la declaración del Impuesto correspondiente al ejercicio 2019, con independencia del tipo de entidad, del período de liquidación o de que hubiese presentado la autoliquidación del impuesto en el ejercicio 2018.The service will be available in co-official languages and in English.
Questions are published regarding the deadlines for filing corporation tax returns for tax periods beginning on or after 1 January 2019.
El día 16.06.2020 se publicó en el BOE la Orden HAC/530/2020, que aprueba los modelos 770 "Autoliquidación de intereses de demora y recargos para la regularización voluntaria prevista en el artículo 252 de la Ley General Tributaria" y 771 "Autoliquidación de cuotas de conceptos y ejercicios sin modelo disponible en la Sede electrónica de la AEAT T para la regularización voluntaria prevista en el artículo 252 de la Ley General Tributaria".
The FNMT has enabled a new accreditation procedure for Legal Entity Representative and Non-Legal Entity Representative Certificates through the post offices, in addition to the existing one.
The first final provision of Royal Decree-Law 22/2020, of 16 June, which regulates the creation of the COVID-19 Fund, introduces amendments to Articles 99 and 151 of the General Tax Act, to enable the use of digital systems that establish two-way and simultaneous image and sound communication and visual, auditory and verbal interaction between the Administration and the taxpayers.
The suspension of the tax deadlines ended on 30 May, in accordance with the provisions of Art. 33 of Royal Decree-Law 8/2020 and Ninth Additional Provision of Royal Decree-Law 11/2020.
From 26 May, the offices of the Tax Agency located in areas in Phase 2 of the de-escalation process established by the health authorities are again open by appointment for certain on-site services.
We remind you that the Tax Agency can only call you in relation to the Income Tax Campaign if you have previously requested an Appointment through any of the channels available for this purpose. Cuando la Agencia Tributaria se dirija a usted, lo hará exclusivamente a través de estos números de teléfono:910506310, 914539170, 914539197 and 917618662
Le recomendamos que incorpore estos números de teléfono a su agenda para identificar las llamadas de la Agencia Tributaria. No atienda llamadas de otros números de teléfono, llamadas ocultas o mensajes en aplicaciones móviles de mensajería como WhatsApp, Telegram, etc., en los que se identifiquen como de la Agencia Tributaria en relación con la Campaña de la Renta. No haga caso, porque seguro que le están intentando engañar.
Nota sobre donativos al Tesoro Público para financiación de los gastos ocasionados por la crisis sanitaria provocada por el COVID-19, actualizada con las modificaciones del Rel Decreto-ley 17/2020, de 5 de mayo.
On Tuesday 5 May, the period for requesting telephone assistance for the 2019 Income Tax Campaign begins.
The Modules, Income and VAT websites include a service called “Assistance for filing form 131 for Personal Income Tax and/or form 303 for simplified VAT”.
New information note GA 13/2020 of 23 April on the taxation of imports of material for disaster victims, replacing the former NI GA 06/2020 of 23 March, NI GA 11/2020 of 2 April and NI GA 12/2020 of 8 April.
New frequently asked questions are published, and some of those already published are updated, to reflect the most relevant issues in relation to the tax and customs regulations approved until 1 April 2020 in light of the COVID-19 crisis.
The purpose of this new assistance service is to facilitate the filing of form 303 for self-employed people who, due to the state of alert caused by COVID-19, cannot access tax advisory services or get to the Tax Agency offices as they remain closed.
Royal Decree-Law 11/2020, of 31 March, adopting additional urgent social and economic measures in response to COVID 19, contains new urgent and complementary measures to those adopted previously.
Se ha detectado una campaña de un supuesto correo enviado por la Agencia Tributaria en relación con una denuncia de facturas no declaradas.
En todos los casos detectados se han tomado las medidas necesarias para bloquear las páginas a las que dirige el enlace del correo y así evitar que los ciudadanos puedan ser engañados.
A new banner has been published that brings together all tax measures taken in connection with COVID-19.It includes a document with frequently asked questions that seek to clarify the doubts arising from the application in the tax field of Royal Decree-Law 8/2020, of 17 March, of extraordinary urgent measures to deal with the economic and social impact of COVID-19.
Extraordinary urgent measures are taken to respond to the economic and social impact of COVID-19.
The AEAT offices will be TEMPORARILY CLOSED FOR ON-SITE ASSISTANCE due to the state of alert declared by RD 463/2020.
The terms in the tax procedures are going to be extended by an imminent regulatory change.Don’t worry if you have outstanding procedures.As long as the regulatory change is approved, the Tax Agency is aware of the situation and will not consider the term to have been missed.
Your appointment may be postponed, we will call you to inform you of the new date.
The necessary changes have been made to Form 349 to enable the seller to declare the dispatch or transport of goods to another Member State in the context of an agreement for the sale of goods on consignment.
This initiative allows the user to call the Basic Tax Information service by simply clicking on the portal icon “Questions?Click here for Basic Tax Information”
The Social Collaboration section in the e-Office of the Tax Agency includes the procedures for Tax Professionals relating to the Code of Best Practices, which enable them to request membership to this Code.
With this help service you can consult whether your customer (retail entrepreneur) is subject to the special regime for additional VAT.Remember that suppliers of retailers with additional VAT will charge VAT and additional VAT independently on the invoice and with the same tax base.Additional VAT will be settled and deposited by the supplier along with VAT and in accordance with the same rules.
The General directives of the Annual Tax and Customs Control Plan for 2020</g> have been published along with the Tax Agency's Strategic Plan for the period 2020-2023New window.
The Social Collaboration section in the e-Office of the Tax Agency includes the procedures for professional associations relating to the Code of Best PracticesThey allow you to request adhesion to the Code by attaching the form available on the e-office and the joining agreement of the governing body of the corresponding Association or College.The signature of the Addendum to the Code may also be communicated.
The BOE will soon publish the Draft Order amending Order EHA/3481/2008, of 1 December, approving form 189 of the annual informative notice about securities, insurance and income.