Measures in the field of taxation and the fight against tax fraud in Catalonia

The Generalitat de Catalunya has approved modifications to several tax figures such as the Tax on Documented Legal Acts and the Tax on Empty Homes, in addition to the Tax on Packaged Sugar Beverages.

The Government of Catalonia has introduced several changes in the field of taxation with Decree Law 12/2019 of 9 July, which affect various taxes.

The main measures concern:

• Tax on Documented Legal Acts. It increases the tax rate of the gradual quota on the granting of public deeds of loan or mortgage credit, in which the taxpayer is the lender, which is set at 2% (1.5% in the rest of the documents).
• Tax on Empty Homes. The Decree establishes a new taxpayer, which are the securitisation funds. This is justified insofar as these funds own a large number of properties which, according to the criteria of the Generalitat, do not fulfil the social function of housing as established by the Constitution, as they are unoccupied for a long time.
• Tax on the emission of nitrogen oxides into the atmosphere produced by commercial aviation The regulation establishes a higher rate of tax, raising it to 3.5 euros per kilogram of nitrogen oxide emitted (previously 2.5 euros).
• Taxation of gambling. Several modifications are foreseen:
  • The tax rate on bets is set at 15% (previously 13% in general and 10% on sports bets), as from 1 October.
  • It is obligatory to have no tax debts with the administration for the delivery of bingo cards to the entities that hold the administrative authorisation to hold said activity or to the company that manages the bingo.
  • It is established as a very serious administrative infraction the celebration of gambling activities without having paid the corresponding fee. The deposits made by the organisers of the game will be liable not only for administrative sanctions and the awarding of prizes but also for the tax debts related to the game.

In addition, a series of tax benefits are established in the quota of the waste disposal fee and the water fee in the municipality of Flix for those taxpayers who carry out reindustrialisation projects in the area, with the aim of promoting employment and economic recovery in the area.

Finally, the regulation also establishes an exemption from taxes on domestic water consumption in the first billing period for certain groups of people who are in unfavourable situations of vulnerability or energy poverty.

Decree Law 13/2019, of 10 September, approving the rules necessary for the self-assessment of the Tax on Packaged Sugared Beverages (IBEE) has been published.

The IBEE was created by Law 5/2017, of 28 March, on fiscal, administrative, financial and public sector measures and the creation and regulation of taxes on large commercial establishments, on stays in tourist establishments, on radio-toxic elements, on packaged sugar beverages and on carbon dioxide emissions. The regulatory development of the Law was carried out by Decree 73/2017 of 20 June, which approved the Tax Regulations.

Last June the High Court of Justice of Catalonia issued Ruling number 588 which annulled Decree 73/2017 regulating the tax regulations on the grounds that a formal defect had occurred in the processing. This ruling does not affect the validity of the tax, so the tax must continue to be applied.

The new decree establishes the rules of application so that between 1 and 20 October 2019, the presentation of the self-assessment corresponding to the third quarter of 2019 can be carried out electronically at the electronic headquarters of the Catalan Tax Agency. Finally, it includes the formal obligation for taxpayers to submit an annual information return to the Catalan Tax Agency.