In order to help you plan the different tax obligations, we have prepared the AddVANTE Tax Calendar for 2023, which lists the main declaration and settlement obligations to be taken into account this year.
You can also find more 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 2023 tax year are the following:
- Form 592: Special Tax on Non-Reusable Plastic Packaging. The self-assessment shall be filed between the 1st and 20th of the month following that in which the corresponding settlement period ends. Form A22, referring to the refund request, shall be filed in the same terms as Form 592. The settlement period shall be the calendar quarter, except for those taxpayers whose VAT settlement period is monthly. In this case, the settlement period will also be monthly.
- Temporary Solidarity Tax on Major Fortunes. Law 38/2022 provides that the Ministry of Finance and Public Function shall establish the form, deadlines and models by which the tax return shall be filed.
Also in 2023, new filing obligations come into force for other taxes of less generalised application -which are not reflected in our calendar- such as:
- Tax on fluorinated greenhouse gases: From 1 September 2022 by means of Form 587: 1 to 20 of the month following the end of the settlement period and Form A23. Refund request”: 1 to 20 of the month following the end of the corresponding quarter.
- Tax on the deposit of waste in landfills, incineration and co-incineration of waste: Form 593 must be filed within the first 30 calendar days following the month in which the settlement period ends, which will coincide with the calendar quarter.
- Payments on account of the Contribution to be made by providers of the television audiovisual communication service and by providers of the video exchange service through a platform with a national geographic scope or greater than that of an Autonomous Community: by means of Form 793 to be filed from 1 to 20 April, July and October.
- Temporary tax on energy: The deadline for filing Form 795 runs from 1 to 20 September and Form 796 for advance payment, from 1 to 20 February.
- Temporary taxation of credit institutions and financial credit establishments: the self-assessment by means of Form 797 must be filed from 1 to 20 September and the advance payment by means of Form 798 from 1 to 20 February.
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 2023, as well as the D6 declaration relating to negotiable securities abroad to be filed with the Directorate General for Trade and Investment 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 periodically checking the electronic mailbox of entities and professionals every 10 days in the electronic mailbox in the Single Authorised Electronic Address and others that they may have open with different administrations.
Finally, we would like to mention that the General State Budget Law for 2023, whose main novelties we summarised in our AddFLASH! of January, was finally approved and published in the BOE on 24 December.
We remain at your disposal for any clarification you may consider of interest, and we would like to take this opportunity to send you our warmest regards.