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January 2023

Main tax changes introduced by Royal Decree 31/2023, of January 24, which modifies the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, to comply with the measures contained in the Artist's Statute regarding withholdings

Royal Decree 31/2023, of January 24, which modifies the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, to comply with the measures contained in the Artist's Statute regarding withholdings, has been published in the BOE on January 25.

Conflict No. 11. Value Added Tax. Exempt activities Artificial splitting of language teaching activity in two companies for the deduction of input VAT

For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax Law and in accordance with the provisions of article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on the conflict in the application of the rule relating to the taxpayer "CXZ" is hereby published.

Conflict No. 10. Value Added Tax. Exempt activities Artificial filing of a company for the deduction of input VAT

For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax Law and in accordance with the provisions of article 194.6 of the General Regulations on actions and procedures for tax management and inspection and development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Committee on the conflict in the application of the rule relating to the taxpayer "Z INMOBILIARIA" is hereby published.

The Tax Agency awards the 2021-2022 prizes of the national competition for schools

The Tax Agency has awarded prizes to the winning and finalist students of the 2021-2022 national competition for schools, a contest that the Agency has been holding annually within the framework of its Civic-Tax Education Program and which it is now resuming after the competition held in 2019, before the health crisis. The awards have been granted in the three existing categories: 'Writing' for Third Cycle of Primary and ESO-Baccalaureate-FP students, and 'Advertising Piece' for ESO-Baccalaureate-FP students.

Informative note on the new types of VAT equivalence surcharge

Information and declaration of operations with the new types of VAT equivalence surcharge

Informative note VAT types and equivalence surcharge RD-Law 20/2022, of December 27

Royal Decree-Law 20/2022, of December 27, on measures to respond to the economic and social consequences of the War in Ukraine and to support the reconstruction of the island of La Palma and other situations of vulnerability, has provided in its articles 1 and 72 modifications in the VAT rates and equivalence surcharge.

For these purposes it is INFORMED:

Work is being done on regulatory and technical changes with the aim of facilitating the billing, supply and declaration of these operations, establishing at 0.62 the rate corresponding to the equivalence surcharge for operations subject to the 5% VAT rate.