After being stalled for a number of years by an objection raised by Senator Rand Paul, on July 16 the U.S. Senate issued the Resolution of advice and consent to ratification of the Protocol amending the tax treaty between Spain and the U.S., which brings a substantial improvement to the current tax treaty.
Entities which cease their activity until 31 July 2019 shall apply the model of 2018 for the IES of 2019 and the deadline to submit SAFT-T (PT) accounting file was extended until 31 May 2020
The Catalan tax, introduced in May 2017, was suspended when the Spanish government filed an appeal with the Constitutional Court and now the suspension has been lifted after the court held it was constitutional.
Order no. 271/2019.XXI, of Secretary of State for Tax Affairs, was published in the Tax Authorities' website, which extends the deadline of the Annual Accounting Information (“IES”) submission regarding fiscal year of 2018, ended in 31 December, from 15 July to 17 July 2019.
Order no. 254/2019-XXI, of the Secretary of State for Tax Affairs, was published in the Tax Authorities' website, determining the extension of the deadline to comply with certain obligations resulting from the SIMPLEX + program, implemented by the Decree-Law no. 28/2019, 15 February, from 1 July 2019 to 1 January 2020