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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.

PERSONAL INCOME TAX (IRPF)

With effect from April 25, 2023, the following modifications are introduced in the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30:

  • Consequences of non-compliance with the special payment installment of the tax debt of Personal Income Tax

    Section 2 of article 62 is modified by section one of article 6 of Royal Decree 249/2023, of April 4.

    The income from the amount resulting from the self-assessment may be divided, without interest or surcharge, into two parts: the first, of 60% of the amount, at the time of submitting the declaration, and the second, of the remaining 40%, within the period determined by the Minister of Economy and Finance.

    Failure to deposit said 60% within the deadline will determine the beginning of the executive period for the entire amount to be deposited resulting from the self-assessment.

  • Exclusion of the obligation to withhold and deposit certain income on account

    Letter i) is modified and a new letter j) is added to section 3 of article 75 by section two of article 6 of Royal Decree 249/2023, of April 4.

    With these modifications, the current withholding exclusion for capital gains from the reimbursement or transfer of units or shares in Spanish collective investment institutions that are considered investment funds or listed investment companies is extended to equivalent collective investment incorporated in other States, regardless of the market, national or foreign, in which they are listed.

    Thus, no withholding will be made on capital gains derived from the reimbursement or transfer of units or shares issued by the following collective investment institutions:

    1. Listed funds and listed index 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 Royal Decree 1082/2012, of November 13 July.

    2. Collective investment institutions established abroad analogous to those mentioned in number 1 above and different from those provided for in article 95 of the Tax Law, whether listed on a regulated market or in a multilateral trading system, whichever be the composition of the index that they reproduce, replicate or take as a reference, provided, in addition, that the redemption or transmission is not made in a market located in a country or territory considered a non-cooperative jurisdiction.