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New regulations for 2023

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Main tax changes introduced by Royal Decree 249/2023, of April 4

Real Decreto 249/2023, de 4 de abril,

por el que se modifican el Reglamento General de Desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, en materia de revisión en vía administrativa, aprobado por el Real Decreto 520/2005, de 13 de mayo; el Reglamento General de Recaudación, aprobado por el Real Decreto 939/2005, de 29 de julio; el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos, aprobado por el Real Decreto 1065/2007, de 27 de julio; el Reglamento del Impuesto sobre Sucesiones y Donaciones, aprobado por el Real Decreto 1629/1991, de 8 de noviembre; el Reglamento del Impuesto sobre el Valor Añadido, aprobado por el Real Decreto 1624/1992, de 29 de diciembre; el Reglamento del Impuesto sobre la Renta de las Personas Físicas, aprobado por el Real Decreto 439/2007, de 30 de marzo, y el Reglamento del Impuesto sobre Sociedades, aprobado por el Real Decreto 634/2015, de 10 de julio.

CORPORATION TAX

With effect from April 25, 2023 and indefinite validity, article 7 of Royal Decree 249/2023, of April 4, modifies article 61 of Royal Decree 634/2015, of July 10, which approves the Corporate Tax Regulation.

Modification of article 61 of Royal Decree 634/2015, of July 10, Exceptions to the obligation to withhold and deposit on account

It extends, in parallel to what is established in the Personal Income Tax Regulations, the exclusion of withholding on income from the reimbursement or transfer of participations or shares in funds or companies of investment listed to equivalent collective investment institutions in other States , regardless of the market in which they are listed.

In this sense, letter y) of article 61 of the Corporate Tax Regulations is modified, establishing that there will be no obligation to withhold or deposit on account with respect to the income derived from the reimbursement or transmission of units or shares issued by the following collective investment institutions:

  • Listed funds and listed variable capital investment companies regulated by article 79 of the Regulations for the development of Law 35/2003, of November 4, on collective investment institutions, approved by the Royal Decree 1082/2012, of July 13.

  • Collective investment institutions established abroad analogous to those mentioned in the previous number and different from those provided for in article 54 of the Tax Law, whether listed on a regulated market or in a multilateral trading system, whatever the composition of the index that they reproduce, replicate or take as a reference, provided, furthermore, that the redemption or transmission is not carried out in a market located in a country or territory considered a non-cooperative jurisdiction.