Intrastat
The Intrastat is not for tax purposes, it is to provide statistical data about the movement of goods from one EU country to another. WHO MUST FILE THIS DECLARATION Individuals and legal entities that trade in goods with other countries of the European Union must file this declaration. AMOUNTS THAT DETERMINE WHETHER YOU MUST PRESENT […]
Reminder about the main self-assessments and information returns to be filed
Until the 20th of October, 2020 inclusive (Direct debit until the 15/10/2020) Withholdings and payments on account of the IRPF (personal income tax) – Earnings from work and economic activities – Form 111 (*) Withholdings and payments on account for earnings from the leasing of urban buildings– Form 115 (*) Withholdings and payments on account […]
Tax on Economic Activities (IAE)
DECLARATION OF MODIFICATION If there has been a modification of more or less above 20% to the elements declared in this tax return (m2, power rating of the manufacturing equipment, etc.), the Spanish Tax Agency, SUMA or the Town/City Council must be informed about this, as appropriate, within a month from the date that the […]
Request for notification-free days
With regard to the electronic notification system of the Tax Authorities and in view of the forthcoming Christmas season, we would like to remind you that if you do not want to be sent notifications on certain days (a total of 30 days a year), you must inform the tax authorities through the electronic office […]
Form 232. Informative return on related-party transactions
The period has begun to file form 232, the informative return on related-party transactions and transactions or situations relating to countries or territories classified as tax havens, for the tax periods ending on the 31/12/2019. Taxpayers that are subject to the Corporate Tax (companies in general) and carry out related-party transactions must file this informative […]
Monthly refund of the Value Added Tax
Details: To request this, the 036 census tax form must be submitted. It is essential that the applicant is up-to-date with all their tax obligations. Once the request has been made, the form 303 on VAT self-assessments must be submitted monthly. The ledgers must be filed online through the electronic Office of the AEAT, using […]
Obligation to provide information about assets and rights held abroad – form 720
Who must file the information return Individuals and legal entities living or based in Spain, who have assets or rights abroad must file this information return. Assets or rights that must be declared The assets or rights have been broken down into the following categories or blocks of information: Accounts in financial institutions located abroad. […]
Reminder about the main self-assessments and information returns to be submitted
Calendar of the main self-assessments and information returns to be submitted Until the 20th of January, 2021 (direct debit until the 15th of January) Forms Description 111 IRPF (personal income tax) withholdings (*) 115 IRPF (personal income tax) withholdings from the leasing of property (*) 123 Investment income (*) 216 Withholdings and payments on account […]
Payment of the Corporate Tax in instalments: 2021
The three instalments of the Corporate Tax must be paid within the first 20 days of the months of April, October and December. These instalments can be paid by using one of the two following methods: Option a) the amount is 18% of the total tax liability of the last tax period. Option b) the […]
The Rule of Law after the municipal capital gains tax was declared to be unconstitutional
On the 26th of October, 2021 we became aware of the fact that the method used to calculate the tax base of the Tax on the Increase in Value of Urban Land (hereinafter referred to as the IIVTNU) is unconstitutional, as is the way in which it has been removed from the legal system by […]
