Corporate income tax return forms for fiscal year 2018 have been published

The Official State Gazette, May 17, 2019, published Order HAC/554/2019 of April 26, 2019, approving the corporate income tax and nonresident income tax return forms for permanent establishments and for pass-through entities formed in other countries with presence in Spain, for the tax periods commenced between January 1, 2018 and December 31, 2018.

In this one order, instructions are provided concerning the reporting and payment procedure, the general terms and conditions and procedure for filing them electronically are laid down, and an amendment is made to Order HAP/2194/2013 of November 22, 2013, on the procedures and general terms and conditions for filing certain self-assessments and information returns of a tax nature.

The main new change is that the PADIS assistance program for form 200 is no longer available and will be replaced with an assistance form (“Sociedades web”). Elsewhere, the forms are adapted to the new legislation approved in the year, notably:

  • To adapt the regime for reduction of income from certain intangible assets to bring it into line with OECD rules.
  • To update the list of priority patronage activities and events of exceptional public interest.
  • To provide the option, for the first time, to set aside 0.7% of the gross corporate income tax payable for activities in the public interest classed as social interest activities.
  • To add a new nondeductible expense consisting of the tax debt in respect of stamp tax (notarial documents), for mortgage deeds in which the taxable person is lender.
  • New rules arising from applying Circular 4/2017 for entities subject to the Bank of Spain's accounting rules (which require, among other elements, an updating of the forms for the balance sheet, income statement, and statement of changes in equity).

There are no amendments regarding the time limits for filing the forms (July 25 for taxpayers with fiscal years coinciding with the calendar year), for payment of the tax debt directly from a bank account (July 20), or in relation to the additional information forms and the requirements for filing them.

Reductions for 2018 of given indexes for the objective assessment method for personal income tax have been approved

The Official State Gazette, April 30, 2019, published Order HAC/485/2019 of April 12, 2019, reducing for the 2018 taxable period the net income indexes applicable in the objective assessment method for personal income tax for agricultural and livestock activities affected by various exceptional circumstances.

New tax stamps for cigarettes and loose tobacco

The Official State Gazette, April 30, 2019, published Order HAC/484/2019 of April 9, 2019, approving the implementing rules for article 26 of the Excise and Other Special Taxes Regulations (Royal Decree 1165/1995 of July 7, 1995) on tax stamps for cigarettes and loose tobacco.

These laws set out changes (i) to the products that must have a tax stamp or seal affixed to them, while maintaining the obligation for cigarettes and including for the first time packets of loose tobacco, and (ii) to the implementation date of the new tax stamps, which will have to be affixed to all packets sold in Spain on or after May 20, 2019.

The rules on completing the electronic internal administrative document and form 525 have been amended

The Official State Gazette, April 29, 2019, published Order HAC/481/2019 of March 26, 2019, approving the rules on completing the electronic internal document and form 525 “Accompanying internal emergency document”, applicable in relation to domestic movements of products subject to special manufacturing taxes, which will enter into force on July 1, 2019.