Publications - Tax
COVID-19: Postponement of the deadline to submit the Modelo 22 return and others
The Government approved, through Dispatch n.º 191/2021-XXII, of 15/06, the extension of the deadlines to comply with the following tax obligations.
Spain introduces DAC6 transposition regulations
Article by Juan Luis Zayas (partner) and Nicolás Cremades (principal associate) in Madrid ('ITR').
Surcharges do not have to be imposed where the taxpayer files self-assessments outside the time limit to adapt its conduct to points made by the auditors
A surcharge has to be imposed for the late filing of self-assessments. For this to apply, however, the self-assessment must be filed spontaneously, in other words not due to a prior request by the authorities. In a new decision, the Central Economic…
Tax Newsletter - May 2021
COVID-19: The VAT exemption applicable to domestic and intra-Community supplies of goods needed to combat the effects of the outbreak was extended from April to December
The VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods, needed to combat the effects of the COVID-19 disease by the State and other public bodies or by non-profit organizations, was extended from 30 April to 31…
Tax Newsletter - April 2021
Pro-taxpayer DGT resolutions are binding for tax application bodies
TEAC notes that the tax authorities have to observe the principles provided given in the DGT's resolutions, meaning that any assessments that depart from those principles are null and void, without any need to examine the facts of the case.
COVID-19: New tax deadlines extensions approved in Portugal
The Portuguese Government approved, through Dispatch no. 133/2021-XXII, of 22 April, new deadlines extensions for the fulfillment of several tax obligations, without the application of any penalties.
DAC 6: Official reporting forms and the forms for communications between private parties have been published
Following the transposition of Council Directive (EU) 2018/822 of 25 May 2018 (DAC 6) by Law 10/2020, of December 29, 2020, and its implementing regulations adopted in Royal Decree 243/2021, of April 6, 2021, the forms for reports and communications…
A new double taxation agreement between Spain and China has been published
The March 30, 2021 edition of the Official State Gazette published the new Agreement between China and Spain for the elimination of double taxation, done at Madrid on November 28, 2018.
DAC 6: Regulations completing transposition of the directive in Spain have been published
Law 10/2020 of December 29, 2020 published on December 30, 2020 (see our alert on this law), transposed into Spanish law Council Directive (EU) No 822/2018 of 25 May 2018, on the mandatory automatic exchange of information in the field of…
Tax Newsletter - March 2021