AMENDMENTS TO THE GENERAL TAX LAW, THE VALUE ADDED TAX LAW, THE CORPORATE INCOME TAX LAW AND THE NONRESIDENT INCOME TAX LAW.
Law 13/2023, of May 24, published in the Spanish Official Gazette of May 25, introduces amendments to the above-mentioned regulations.
TEMPORARY SOLIDARITY TAX ON LARGE FORTUNES
Order HFP/587/2023, dated June 9, was published in the BOE of June 12, which approves form 718 "Temporary Solidarity Tax on Large Fortunes", determines the place, form and deadlines for its presentation, the conditions and the procedure for its presentation.
MODIFICATION OF THE DEADLINE FOR PAYMENT IN VOLUNTARY PERIOD OF THE IAE 2023 RECEIPTS FOR NATIONAL AND PROVINCIAL QUOTAS.
The deadline for payment in voluntary period of the IAE receipts of the fiscal year 2023 for national and provincial quotas is from September 15 to November 20, 2023.
FOR THE PURPOSES OF THE APPLICATION OF THE FAMILY BUSINESS REDUCTION ON THE TAXABLE BASE OF THE INHERITANCE AND GIFT TAX, THE ASSETS REPRESENTING THE PARTICIPATION IN THE EQUITY OF AN ENTITY AND THE TRANSFER OF CAPITAL TO THIRD PARTIES CAN BE CONSIDERED TO BE ASSIGNED TO AN ECONOMIC ACTIVITY, PROVIDED THAT IT IS ACCREDITED THAT THEY ARE NECESSARY TO CARRY OUT SUCH ACTIVITY.
The TEAC resolves the appeal filed by the appellants against the resolution of the TEAR of Aragón, rejecting the claim filed against the ISD settlement agreements, which reduced the reduction applied by the taxpayers in the ISD taxable base, for the acquisition "mortis causa" of shares and participations in several entities.
THE NEW ZERO RATE AND ZERO BASE IN THE VAT ON DONATIONS OF ASSETS
The zero rate and zero base are introduced for donations of goods to entities under Law 49/2002, of December 23, 2002, on the tax regime for non-profit entities and tax incentives for patronage.
CHANGE OF TAX DOMICILE. CONTROL BY THE TAX AUTHORITIES AND CRITERIA SET BY TEAC
The Tax Agency has increased the control of tax residence.
THE GUARANTEE EXEMPTION LIMIT FOR DEFERRALS OR INSTALMENTS GRANTED BY THE AUTONOMOUS COMMUNITIES IS RAISED FROM 30,000 TO 50,000 EUROS.
This was established in HFP/583/2023, of June 7 (BOE of June 10).
PROVISIONS PUBLISHED DURING THE MONTHS OF MAY AND JUNE 2023
TAX CALENDAR FOR THE MONTH OF JULY 2023
TAX CALENDAR FOR THE MONTH OF AUGUST 2023