In order to help you plan your tax obligations, AddVANTE has prepared the Tax Calendar for 2021, which lists the main tax 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 formal novelties of new application in the 2021 financial year, there is the inclusion of seven new returns:
- Form 604. Tax on Financial Transactions.
- Form 420. Tax on Certain Digital Services. Self-assessment.
- Form 234. Information return on certain cross-border tax planning mechanisms.
- Form 235. Information return for updating certain cross-border marketable mechanisms.
- Form 179. Quarterly information return on the transfer of use of dwellings for tourist purposes. (Still pending development).
- Form 035. Return for commencement, modification or cessation of operations included in the special regimes applicable to taxpayers who provide services to persons who are not taxpayers and who carry out distance sales of goods or certain domestic supplies of goods.
- Form 369. Return – periodic settlement of the special regimes applicable to taxable persons who provide services to non-taxable persons or who carry out distance sales of goods or certain domestic supplies of goods.
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 2021, as well as declaration D6, the declaration of deposits relating to negotiable securities abroad which must be filed with the Directorate General for Trade and Investments during the month of January.
On the other hand, there have been minor modifications to the Immediate Information Supply (SII), adding new fields in the register of invoices received and a new register for intra-Community transactions for cases of sales of goods on consignment. Form 303, among other VAT returns, has also been modified, with the creation of new boxes in the result section to find out the quotas to be offset applied and pending in each period.
Finally, we recommend the importance of weekly checking the electronic mailbox of those obliged to interact electronically with the Administration (mainly the Tax Agency, Local Councils and Autonomous Communities).
We remain at your disposal for any clarification you may consider of interest, and take this opportunity to send you our warmest greetings.