In order to help you plan for the different tax obligations, we have prepared the AddVANTE Tax Calendar for 2022, which lists the main declaration and settlement obligations to be taken into account this year. You can also find further details in the Tax Agency’s Calendar, which you can also find the link to by clicking here.
Among the main new formal developments to be applied in the 2022 tax year are the following:
- Form 179. Re-establishment of the quarterly information return obligation for the transfer of use of a dwelling for tourist purposes.
- Form 347. Transactions with Third Parties. This year includes modifications with regard to transactions carried out with the United Kingdom in relation to Brexit and with regard to the consideration of the special area of Northern Ireland.
- In 2022 the following returns must be filed for the first time:
- Form 236. Information return on the use of certain cross-border tax planning mechanisms: last quarter of the calendar year following that in which the cross-border mechanisms that should have been previously declared were used in Spain. The deadline for 2022 will be from 1 October to 2 January 2023.
- Form 237. Special tax on undistributed profits of listed public limited companies investing in the real estate market. Corporate Income Tax. Self-assessment: two months from the date of the resolution on the application of the profit for the financial year by the general shareholders’ meeting or equivalent body.
In addition to the obligation to file the form for economic transactions and balances of financial assets and liabilities abroad (ETE), which must be filed with the Bank of Spain until 20 January 2022, as well as the D6 declaration relating to negotiable securities abroad to be filed with the Directorate General for Trade and Investments during the month of January, although this year it is limited to certain assets.
We would also like to remind you of the importance of checking the electronic mailbox of entities and professionals on a regular basis, both with regard to the Tax Agency and with regard to the relevant local and regional governments.
In addition, in the case of administrative proceedings before the Economic-Administrative Courts, they should also check the electronic mailbox at the Single Authorised Electronic Address.
Finally, it is worth mentioning that the General State Budget Law for 2022, whose main novelties we summarised in our AddNEWS last November, was finally approved and published in the BOE on 29 December.
We remain at your disposal for any clarification that you may consider of interest, and we take this opportunity to greet you cordially. GO TO THE 2022 TAX CALENDAR