Publications

Various tax benefits approved for people affected by storms and other catastrophic events

The Official State Gazette issued on September 21, 2019 published Royal Decree-law 11/2019, of September 20, 2019, adopting urgent measures to mitigate damage caused by storms and other catastrophic events.

The approved tax relief items are:

1. Exemption from real estate tax charges for 2019 and, where applicable, 2020 (if the event occurs in 2020) relating to damaged dwellings, industrial, tourism, commercial, marine and fisheries, and professional establishments, agricultural and forestry farms, working premises and similar properties, where it is evidenced that both the individuals and the property they house have had to be rehoused fully or partially in other different dwellings or premises until the damage is repaired, or damage to agricultural and livestock farms is evidenced, qualifying as losses unable to be covered by public or private insurance mechanisms.
2. Reduction to the tax on economic activities for fiscal year 2019 and, if applicable, 2020, for businesses of any nature, commercial, marine and fisheries, tourism and professional establishments where their business premises or property used in their operations have been damaged, provided that they have had to be rehoused or the damage has forced temporary closure of their operations.
3. Exemption from personal income tax for exceptional relief for personal damage.
4. Exemption from the fees charged by the autonomous community traffic authorities for applications to deregister vehicles and to issue duplicates of destroyed or mislaid driving licenses.
5. Authorization for the reduction, as an exceptional measure, of the 2019 net income indexes for the personal income tax objective assessment method and the special simplified value added tax scheme for farms and agricultural activities.
    

New instructions approved for the single administrative document (SAD)

The Official State Gazette (BOE) issued on September 12, 2019 published the Decision of September 2, 2019 by the Customs and Excise Department of the State Tax Agency, amending the Decision of July 11, 2014, providing instructions for submission of the single administrative document (SAD).