January 2023

January 2023

MAIN TAX INNOVATIONS INTRODUCED BY THE ORDER OF MODULES FOR 2023
Approved for 2023 the signs, indexes or modules corresponding to the IRPF objective estimation method, as well as the indexes and modules of the special simplified VAT regime and the deadlines for waivers or revocations to the aforementioned regimes are established.

THE VIRTUAL VISIT SYSTEM IN TAX PROCEDURES
In 2022 the use of the VIVI computer system has continued to consolidate as a common way of relating between the Inspection bodies and taxpayers or their advisors and representatives.

MAIN TAX MEASURES CONTAINED IN THE LAW FOR THE PROMOTION OF THE START-UP ECOSYSTEM
The Law for the promotion of the ecosystem of emerging companies, better known as the "Startups Law", has been approved. This regulation to boost innovative entrepreneurship aims to provide a specific regulatory framework for this type of "startup" companies, which form the basis of the digital economy.

APPLICATION OF THE REDUCTION IN THE IRPF ON PENSION PLANS RECEIVED IN DIFFERENT FISCAL YEARS
The Central Economic Administrative Court (TEAC) has modified the criterion of the Tax Agency that only allowed the 40% reduction to be applied to benefits in the form of capital received in a single fiscal year.

ACCOUNTING MORATORIUM FOR 2023 AND 2024 AFTER THE NOVEMBER 2022 INSOLVENCY PROCEEDINGS SPIKE
It is expected that viable companies will have more time to rebalance their balance sheets by not counting the losses from the pandemic when deciding whether to enter bankruptcy proceedings.

ENTRY INTO FORCE OF THE NEW TEMPORARY SOLIDARITY TAX ON LARGE FORTUNES
The law has entered into force on December 29, 2022, establishing a validity of two years.

TAX NOVELTIES INCLUDED IN THE ROYAL DECREE-LAW 20/2022, OF DECEMBER 27th, 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.
New developments are introduced in a succession of taxes.