2024 More about the Tax Agency
The Tax Agency's Annual Report for 2023 has been published, detailing the institution's main activities and results for the 2023 financial year.
Joint action by the Tax Agency and the Civil Guard
Joint operation of the Tax Agency and the National Police
Operation in El Prat
Joint operation of the Tax Agency and the National Police
Operation of the Tax Agency, National Police and Civil Guard
Operation against drug trafficking
Joint operation of the Tax Agency and the National Police
Joint operation of the Tax Agency and the National Police with the collaboration of French Customs
A joint operation by the Tax Agency and the Guardia Civil
The 182 binding queries resolved by the General Directorate of Taxes during the month of October 2024 are now available.
We inform you about the news published in INFORMA during the month of November, related to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
Joint operation between Customs Surveillance and National Police
The 26th plenary session of the Forum of Associations and Colleges of Tax Professionals was held on November 27, chaired by Ms. Soledad Fernández Doctor, General Director of the Tax Agency, and attended by representatives of the Tax Agency and the entities participating in the Forum.
The Tax Agency has created a specific section in its Electronic Office to facilitate all necessary procedures for citizens and tax professionals in relation to the DANA tax measures in force.
Joint operation of the Tax Agency and the National Police
The 29th plenary session of the Large Companies Forum was held on November 20, chaired by Ms. Soledad Fernández Doctor, Director General of the Tax Agency, and attended by representatives of the Tax Agency and the companies participating in the Forum.
We inform you about the news published in INFORMA during the month of October, related to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
The 193 binding queries resolved by the General Directorate of Taxes during the month of September 2024 are now available.
A joint operation by the Tax Agency and the Guardia Civil
A joint operation by the Tax Agency and the Guardia Civil
Joint operation between the Tax Agency and the National Police
A joint operation by the Tax Agency and the Guardia Civil
A joint operation by the Tax Agency and the Guardia Civil
Joint operation of the Tax Agency and the National Police
Operation against drug trafficking
Joint operation by the Tax Agency and the National Police
Joint operation of the Tax Agency and the National Police
Operation of the Tax Agency, National Police and the General Corps of the Canary Islands Police
Operation by the Tax Agency and the Civil Guard
The third plenary session of the Forum of Companies, Institutions and Public Entities took place on October 23, chaired by Ms. Soledad Fernández Doctor, General Director of the Tax Agency.
A joint operation by the Tax Agency and the Guardia Civil
Operation of the Tax Agency, Civil Guard and National Police
Operation of the Tax Agency
A combined operation of the Tax Agency and the Guardia Civil
Joint operation between the Tax Agency and the Mossos d'Esquadra
We inform you about the news published in INFORMA during the month of September, related to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
The 93 binding queries resolved by the General Directorate of Taxes during the month of August 2024 are now available. You can access the query database at the following link:
Operation of the Tax Agency and the Local Police of Puerto Real
Joint operation between the Tax Agency and the Civil Guard
The 548 binding and 1 non-binding queries resolved by the General Directorate of Taxes during the months of June and July 2024 are available. You can access the query database at the following link:
Database query. Compilation of tax enquiries
We inform you about the news published in INFORMA during the months of July and August, relating to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
A combined operation of the Tax Agency and the Guardia Civil
New blow to drug trafficking
Joint operations of the Civil Guard and the Tax Agency
Joint operation in the Balearic Islands
Joint operation of the Tax Agency and the National Police
Joint smuggling and money laundering operation
Due to the summer holidays, the newsletter is temporarily closed.
This service will be interrupted during the month of August and will return with its usual sections from September, to continue offering the main new features incorporated into the Tax Agency's electronic headquarters.
Joint operation between the Tax Agency and the Canary Islands Police
Joint operation between the Tax Agency and Mossos d'Esquadra
A combined operation of the Tax Agency and the Guardia Civil
We inform you about the news published in INFORMA during the month of June, related to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
The 318 binding and 2 non-binding queries resolved by the General Directorate of Taxes during May 2024 are available. You can access the query database at the following link:
On July 10, the 25th plenary session of the Forum of Associations and Colleges of Tax Professionals was held, with the attendance of the General Director of the Tax Agency, Ms. Soledad Fernández Doctor.
A combined operation of the Tax Agency and the Guardia Civil
Drug seizure for smuggling violation
The 28th plenary session of the Large Companies Forum took place on July 3, chaired by Ms. Soledad Fernández Doctor, Director General of the Tax Agency, and attended by representatives of the Tax Agency and the companies participating in the Forum.
Joint operation of the Tax Agency and the National Police
Joint operation between the Tax Agency and the National Police
Operation of the Tax Agency
Rough blow for tobacco smuggling
On June 17, the annual meeting of the Monitoring Committee of the Collaboration Agreement signed in 2004 by the Spanish Committee of Representatives of People with Disabilities (CERMI), the ONCE Foundation and the Tax Agency was held.
The 481 binding and 1 non-binding queries resolved by the General Directorate of Taxes during April 2024 are available. You can access the query database at the following link:
Database query. Compilation of tax enquiries
A joint operation by the Tax Agency and the Guardia Civil
We inform you about the news published in INFORMA during the month of May, relating to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
A joint operation by the Tax Agency and the Guardia Civil
Operation of the Customs Surveillance Service of the Tax Agency
A joint operation by the Tax Agency and the Guardia Civil
Joint operation between the Tax Agency and the Canary Islands Police
A joint operation by the Tax Agency and the Guardia Civil
Joint operation of the Tax Agency and the National Police
A joint operation by the Tax Agency and the Guardia Civil
Criminal organization, drug trafficking and money laundering
Joint operation of the Tax Agency and the National Police
Operation against drug trafficking
Joint operation of the Tax Agency and the National Police
A joint operation by the Tax Agency and the Guardia Civil
A joint operation by the Tax Agency and the Guardia Civil
Joint operation between the Tax Agency and the Mossos d'Esquadra
We inform you about the news published in INFORMA during the month of April, related to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
The 203 binding and 2 non-binding queries resolved by the General Directorate of Taxes during March 2024 are available.
A joint operation by the Tax Agency and the Guardia Civil
A joint operation by the Tax Agency and the Guardia Civil
A joint operation by the Tax Agency and the Guardia Civil
Operation of the Customs Surveillance Service of the Tax Agency
Joint operation between the Tax Agency and the Canary Islands Police
We inform you about the news published in INFORMA during the month of March, related to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
Joint operation between the Tax Agency and the National Police
A combined operation of the Tax Agency and the Guardia Civil
Joint operation by the Tax Agency and the National Police
A combined operation of the Tax Agency and the Guardia Civil
Joint Operation of the Tax Agency and Civil Guard
The Tax Blog of Crónica Tributaria publishes a weekly entry on different aspects of taxation. On Wednesday, February 28, an entry written by Mr. Luis Ignacio Jiménez Parte, from the Customs and Excise Department of the AEAT was published.
On March 13, the fourth plenary meeting of the Forum of Small and Medium-sized Enterprises and the Forum of Federations and Associations of Self-Employed Workers took place, with the attendance of Soledad Fernández Doctor, President of both forums and General Director of the Tax Agency.
A joint operation by the Tax Agency and the Guardia Civil
Operation of the Tax Agency
A joint operation by the Tax Agency and the Guardia Civil
We inform you about the news published in INFORMA during the month of February, related to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
A joint operation by the Tax Agency and the Guardia Civil
Operation of the Tax Agency, National Police and Civil Guard
Operation against drug trafficking
Operation of the Tax Agency, Civil Guard and National Police
Operation of the Tax Agency and National Police
Joint operation of the Tax Agency and the National Police
We inform you about the tax queries answered by the General Directorate of Taxes during the month of January 2024.
We inform you about the news published in INFORMA during the month of January, related to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
The Tax Blog of Crónica Tributaria publishes a weekly entry on different aspects of taxation. On Wednesday, January 31, an entry written by Mr. Francisco José Orozco Aranda, Head of the Regional Legal Service of Valencia of the AEAT, was published with the title The validity of the evidence obtained during home entries.
The heads of the National Statistics Institute (INE), the State Tax Administration Agency (AEAT), Social Security (General Treasury, National Social Security Institute, Social Institute of the Navy and IT Management), the Bank of Spain and the State Public Employment Service (SEPE) have signed an agreement by which they will allow combined and integrated access to records and databases owned by them to researchers who carry out scientific work in the public interest.
Joint operation of the Tax Agency and the National Police
Joint operation of the Tax Agency and the National Police
Joint operation of the Tax Agency and the National Police
Operation of the Tax Agency, the National Police and the Municipal Police of San Andrés del Rabanedo
A joint operation by the Tax Agency and the Guardia Civil
Operation of the Tax Agency, Civil Guard and National Police
Joint operation of the Tax Agency and the National Police
Operation of the Tax Agency against drug trafficking
Joint operation of the Tax Agency and the National Police
The Non-Resident Income Tax Informant has been published in the Non-Residents section of the electronic headquarters in order to respond to the main questions raised by non-resident taxpayers who obtain income in Spanish territory without the mediation of a permanent establishment. It is worth noting that it can be consulted in English if this language is chosen in navigation.
From February 2024, the Newsletter will be published monthly instead of weekly.
The TEAC Resolution of October 30, 2023 (RG 10039/2022) modifies its non-reiterated criteria set forth in the Resolution dated January 23, 2023 (RG 1024/2022) in relation to the delimitation of the objective element of the type of infringement described in article 196 of the LGT. With this change of criteria, the TEAC returns to its previous criteria and considers that the violation of article 196 of the LGT is configured in such a way that its objective element allows the inclusion of all the cases in which the UTE incorrectly imputes the taxable base to its partners, also for having calculated or determined it incorrectly .
A joint operation by the Tax Agency and the Guardia Civil
The Tax Blog of Crónica Tributaria publishes a weekly entry on different aspects of taxation. On Wednesday, January 17, an entry written by Mr. José Ignacio Ruiz Toledano, Member of the Direct Taxation of Individuals at the Central Economic-Administrative Court, was published with the title The Tax Domicile.
Operation of the Tax Agency, National Police and Civil Guard
The Tax Blog of Crónica Tributaria publishes a weekly entry on different aspects of taxation. On Wednesday, January 10, an entry written by Mr. Abilio Pérez Milla, Chief Inspector of the Regional Inspection Team at the AEAT Delegation of La Rioja, was published with the title Full regularization; practical problems.
On December 5, 2023, the Supreme Court issued judgment 1634/2023, which upholds the appeal for cassation 6962/2022 filed by the State attorney against the judgment of June 29, 2022 issued by the Superior Court of Justice of the Valencian Community in appeal no. 1281/2021, a judgment that is annulled and annulled.