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Main Tax Measures to Be Applied in Fiscal Year 2022

New year and therefore new fiscal year. And while waiting for future news (changes in real estate taxation, in the tax promotion of emerging companies, tax aid for digitization, ...) we can already highlight the following reforms produced recently, and which we consider to be the most relevant to take into account to be able to make the pertinent economic decisions this 2022 already started:

1. INCOME TAX OF INDIVIDUALS

1.1 Reduction limits in the tax base of contributions and contributions to social security systems

Effective January 1, 2022, the general limit with which the reduction for contributions and contributions to social security systems operates (pension plans, mutual benefit societies, insured pension plans, business social security plans and insurance of severe dependency or great dependency), reducing from 2,000 to  1,500 euros per year  the fixed component of the aforementioned limit. Last year the LPGE for the year 2021, already reduced this limit from 8,000 euros to 2,000 euros per year.

Likewise, when it comes from business contributions, the resulting limit rises from 8,000 to  8,500 euros . As you will remember, this limit was incorporated into the LPGE for the year 2021.

Therefore, the increased amount of the joint maximum limit tax reduction will have a potential of  10,000 euros.

Furthermore, it is envisaged that said limit may be increased not only by making business contributions, as is already the case, but also by making contributions from the worker to the same social security instrument for an amount equal to or less than the respective business contribution. In addition, it is specified that, for these purposes, the amounts contributed by the company that derive from a decision of the worker will be considered worker contributions.

Therefore, and as an example, the maximum contribution to an individual plan will be € 1,500 but, when there is an employment plan, the worker may reduce a contribution of € 1,500 plus a maximum of € 4,250, provided that the company has contributed at least as much.

1.2. Extension of the exclusive limits of the objective estimation method in personal income tax for 2022

The limits in objective estimation (modules) of personal income tax and VAT are extended for 2022.

Thus, with effect from January 1, 2022 and indefinite validity, the magnitudes are set at:

  • 250,000 euros, taking into account the volume of operations of all its economic activities, except agricultural, livestock and forestry.
  • 125,000 euros, taking into account the volume of the full returns of the immediately preceding year that corresponds to operations for which they are obliged to issue an invoice when the recipient is an entrepreneur or professional acting as such.
  • 250,000 euros, taking into account the volume of purchases of goods and services, excluding acquisitions of fixed assets.

2. CORPORATE TAX

2.1 Establishment of a minimum taxation for certain taxpayers

Effective for periods beginning on January 1, 2022, a minimum taxation rule of 15% is introduced in Corporation Tax for taxpayers:

  • whose net amount of turnover (INCN) is at least € 20,000,000, during the 12 months prior to the date on which the tax period begins,
  • and those who are taxed under the tax consolidation regime (in this case whatever their INCN).

To this end, a new concept of liquid fee appears, defined in a modification of article 30 of the LIS, as the amount that results from applying the appropriate bonuses and deductions to the full fee and that, in no case, may be negative.

From the foregoing, and following the IS settlement tax scheme, the basis for calculating the minimum taxation to which - in general - 15% will be applied, will be the accounting result once applied to it:

  • relevant positive or negative off-the-books adjustments,
  • the capitalization reserve,
  • the compensation of negative tax bases and,
  • as expressly provided in article 30 bis of the IS Law, positive or negative adjustments due to leveling reserves and reductions in the Reserve for Investments of the Canary Islands tax regime (RIC).

Now, the following special rule must be taken into account:

a) if the entity affected by the calculation applies the discounts of articles 33 (for income obtained in Ceuta and Melilla), 34 (for the provision of local public services), the deduction for investments made by port authorities or the deductions for double taxation , respecting in any case the specific limits, and the amount resulting from the application of the same is less than the aforementioned minimum liquid fee of 15%, that resulting amount will have, as an exception, the consideration of minimum liquid fee.

b) If the amount is higher, the remaining deductions that result will be applied (eg deductions for research and development activities and technological innovation, for investments in film productions, audiovisual series and live performances of performing and musical arts, or for creation of employment), with the limits applicable to each case and up to the amount of the general minimum liquid quota, transferring the outstanding balances to future fiscal years.

Likewise, for its calculation, the following exceptions must be taken into account:

  • The liquid fee may not be less than 10 percent of the tax base in newly created entities that pay the 15 percent rate.
  • The liquid quota may not be less than 18 percent of the tax base in the case of entities that pay the tax rate of credit entities or the hydrocarbon sector.
  • In the case of cooperatives, the minimum liquid fee may not be less than the result of applying 60 percent to the full fee.
  • In the entities of the Canary Islands Special Zone (ZEC), the positive tax base on which the percentage will be applied will not include the part of the same corresponding to the operations carried out materially and effectively in the geographical area of ​​said Zone that is taxed at the rate of 4% special tax.

It is also established that the deductions whose amount is determined in accordance with the provisions of Law 20/1991, of June 7, modifying the tax aspects of the Canary Islands Special Tax Regime (REF), and in Law 19/1994 , of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, they will be applied, respecting their own limits, even if the resulting liquid quota is less than the aforementioned minimum liquid quota.

  • The minimum tax does not apply to:

1. the entities to which Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage is applicable.

2. Variable capital investment companies and financial investment funds regulated, both, in Law 35/2003, of November 4, on Collective Investment Institutions that also meet the minimum number of shareholders / participants required .

3. real estate investment companies and real estate investment funds provided for in letter c) and d) of art. 29.4 LIS.

4. The mortgage market regulation fund of Law 2/1981, of March 25, on the regulation of the mortgage market.

5. The pension funds regulated in the revised text of the Law for the Regulation of Pension Plans and Funds.

6. The entities of Law 11/2009, of October 26, which regulates SOCIMIS.

Examples:

First: Company subject to the general rate, with INCN in the previous year greater than 20 million euros, it has a taxable base in 2022, after deducting BINs, capitalization and leveling reserve, of 100. In principle, you can apply bonuses and deductions for double taxation of 20 and a deduction for R + D + i of 10.

Solution:

Full fee = 25

Net quota before deductions for incentives: 25-20 = 5, although 5 <than 15 (15% of 100, which is the minimum net quota), 5 will be the net quota and the resulting minimum quota. This taxpayer will not be able to apply the deduction for R + D + i that will remain pending for subsequent years.

Second: Company subject to the general rate, with INCN in the previous year greater than 20 million euros, it has a taxable base in 2022, after deducting BINs, capitalization and leveling reserve, of 100. In principle, you can apply bonuses and deductions for double taxation of 7 and a deduction for R + D + i of 10.

Solution:

Full fee = 25

Net quota before deductions for incentives: 25-7 = 18, such as 18> than 15 (15% of 100, which is the minimum net quota), you can still subtract deductions. Therefore, you will be able to deduct only 3 for R + D + i (and in the future you will be able to apply the remaining 7), leaving the liquid quota at 15, which is the minimum.

Third: Company subject to the general rate, with INCN in the previous year exceeding 20 million euros, has a taxable base in 2022, after deducting BINs, capitalization and leveling reserve, of 100. In principle, you can apply bonuses and deductions for double taxation of 6 and deductions from the REF for 12.

Solution:

Full fee = 25

Net quota before deductions for incentives: 25-6 = 19, as 19> than 15 (15% of 100, which is the minimum net quota), you can still subtract deductions. Therefore, you will be able to deduct 12 from the REF (they can leave the net quota below the minimum), leaving the net quota at 7 = 25-6-12.

Finally, and as a conclusion of all the above, it is clear that this measure will make it difficult to apply the deductions that will probably remain pending to be applied, more regularly than now, for future years. Likewise, technical doubts are raised, such as, for example, the combination of this measure with the possibility of monetizing the deduction for R & D & I or the possibility of a planned reimbursement with respect to the deduction for investments in cinematographic productions. And from an accounting point of view, obviously, it will lead to changes in the accounting recognition of corporate tax expense that must be reassessed.

2.2 Reduction of the bonus for entities dedicated to housing leasing

Effective for tax periods beginning on January 1, 2022, and valid indefinitely,   the tax credit for entities engaged in housing leasing is reduced from 85% to 40% .

This means that companies that apply this special tax regime will have an effective rate of 15% (compared to the previous 3.75%) in Corporation Tax in relation to their subsidized income.

2.3 Deductions and discounts from the full tax group fee

The full tax group share reduced by the amount of the deductions and allowances that may be applicable, may not give rise, in any case, to a negative liquid share.

3. NON-RESIDENT INCOME TAX

3.1 Minimum taxation

With effect for the tax periods that begin as of January 1, 2022, non-residents with permanent establishments will be subject to the minimum tax of 15% that we have seen in Corporation Tax by reference to the law of this last tax. made by article 19 of the Non-Resident Income Tax Law.

4. VALUE ADDED TAX

4.1 Limits for the application of the simplified regime and the special regime of agriculture, livestock and fishing in the year 2022

Similar to the extension in the personal income tax of the quantitative limits to apply the objective estimation method, the limits for the application of the simplified regime and the special regime of agriculture, livestock and fishing are extended for the tax period 2022, in VAT . 

Thus, with effect from January 1, 2022 and indefinite validity, the magnitudes are set at:

Regarding the simplified VAT regime:

  • 250,000 euros, taking into account the volume of income from all your business or professional activities, except agricultural, forestry and livestock.
  • 250,000 euros, taking into account the acquisitions and imports of goods and services for all of its business or professional activities, excluding those relating to fixed assets, of the immediately preceding year.

Regarding the special VAT regime for agriculture, livestock and fishing:

  • 250,000 euros, taking into account the acquisitions and imports of goods and services for all its business or professional activities, excluding those relating to fixed assets, carried out in the immediately preceding year.

5. ITP AND AJD

5.1 Scale for transmissions and rehabilitations of greatness and noble titles

With effect from 01-01-2022, the scale of taxation of titles and nobility applicable in the Tax on Patrimonial Transmissions and Documented Legal Acts (ITP and AJD) is updated by 1 percent.

6. TAX ON ECONOMIC ACTIVITIES (IAE)

6.1. Rates. New group 863 "Journalists and other information and communication professionals"

With effects for the tax periods that start from the entry into force of this Law and indefinite validity, Royal Legislative Decree 1175/1990, of September 28, is modified, by which the Rates and the Tax Instruction are approved. on Economic Activities (IAE), as follows:

A new group 863 is added in group 86 of the second section of the Rates of the Tax on Economic Activities, with the following wording:

«Group 863. Journalists and other information and communication professionals.

Fee of: 115 euros.

Note: Taxpayers classified in this group are empowered to obtain, process, interpret and disseminate information or content through any written, oral, visual, digital or graphic medium, as well as to advise and implement communication plans institutional or corporate. »

7. NEW CALCULATION FOR THE TAX ON THE INCREASE OF THE VALUE OF URBAN LANDS.

As a result of the approval by the Council of Ministers of Royal Decree-Law 26/2021, the revised text of the Law Regulating Local Taxes was adapted (or at least attempted to be adapted) so that it will be linked to the  recent jurisprudence of the Constitutional Court  Regarding the  Tax on the Increase in the Value of Urban Land  (also known as the municipal capital gain) considering that what was declared unconstitutional and null, was the way to calculate the tax base, without affecting the rest of the elements of the tax.

The Judgment, which maintained the taxable event, complemented the previous pronouncements of the Constitutional Court on the IIVTNU that already prevented the liquidation of the tax in the cases in which there was no real capital gain shown in the transfer or when the IIVTNU quota was exhausted or exceed said capital gain (SSTC 59/2017 and 126/2019).

According to the new regulation, the taxable base of the municipal capital gain will be the result of multiplying the cadastral value of the land at the time of accrual of the tax by the coefficients approved by the municipalities based on the period of generation of the increase in value, but it offers a method alternative that will allow taxable persons to pay taxes based on the increase in real value obtained in the transaction. As a novelty, operations in which the property's holding period has been less than one year are taxed.

In order to comply with the mandate of the Constitutional Court in its judgments of 2019 and 2021, the Royal Decree-Law adapts the taxable base of the tax to the effective economic capacity of the taxpayer. To do this, the technique for determining the tax base in the target system is improved, so that it reflects the reality of the real estate market at all times, and, in addition, this system becomes optional, allowing the tax base to be the difference between the transmission value and the acquisition value of land when requested by the taxpayer.

In this way, the judgment of last October 26 is fulfilled, which admitted as valid the objective method of calculating the tax base as long as it was not mandatory and reflected the reality of the real estate market.

The nature of the tax, which was not discussed by the Constitutional Court, is maintained. In other words, the tax is levied on the increase in the value of the land, revealed at the time of accrual and experienced over a period of 20 years.

As we have commented before, the rule regulates  an optional system for determining the taxable base of the tax :

to. Objective estimation (objective system)

The first method is similar to the traditional one. Specifically, the taxable base will be obtained by multiplying the cadastral value of the land at the time of accrual by the coefficients approved by the council to which the tax is levied and which will depend on the period of generation of the increase in value. These coefficients may not exceed those indicated below, depending on the number of years that have elapsed since the acquisition of the property:

Generation period

Coefficient

Less than 1 year - 0.14

1 year - 0.13

2 years - 0.15

3 years - 0.16

4 years - 0.17

5 years - 0.17

6 years - 0.16

7 years - 0.12

8 years - 0.10

9 years - 0.09

10 years - 0.08

11 years - 0.08

12 years - 0.08

13 years - 0.08

14 years - 0.10

15 years - 0.12

16 years - 0.16

17 years - 0.20

18 years - 0.26

19 years - 0.36

Equal to or greater than 20 years - 0.45

In the case of operations carried out in terms of less than one year from the acquisition, the full months of ownership of the property must be counted.

The coefficients will be updated annually through a standard of legal range, taking into account the evolution of the real estate market. If after said update the coefficients of the tax ordinances are higher than the maximums indicated above, the latter will be applied until the excess is corrected in the fiscal ordinance.

Finally, the possibility is established that municipalities can agree, for the exclusive purposes of determining the tax base, a reduction of up to 15% of the cadastral value of the land, in order to adapt the amount of the tax to the reality of each municipality.

b. Direct estimate (real capital gain)

If, at the request of the taxpayer, it is found that the increase in value, determined by the difference between the values ​​of the land on the dates of transmission and acquisition, is less than that determined by the objective method, said increase will be taken as a basis. These values ​​may be subject to verification by the Town Councils.

For these purposes, the following rules must be applied:

  • In the case of real estate in which there is both land and construction, the difference between the transmission price and the acquisition price of the land will be obtained by applying the proportion that represents the cadastral value of the land over the total cadastral value.
  • As the transmission or acquisition value, the greater of the one that appears in the title that documents the operation (or the one declared in the Inheritance and Donations Tax in the case of lucrative transmissions) or the one proven, where appropriate, by the Administration will be taken. Tax.            

Expenses or taxes levied on said acquisition or transmission operations may not be computed in this calculation procedure.

8. OTHER TAX NEWS

8.1 Fees

  • The amount to be demanded for the fixed amount rates is increased by 1 percent, except those that have been created or specifically updated by regulations issued since January 1, 2021, in order to adapt that to the increase in costs of the provision or performance of the services or activities for which they are required. The previous exception also extends to the cadastral regularization rate.
  • Once the above-mentioned coefficient has been applied, the rates payable by the Central Traffic Authority will be adjusted to the nearest or highest euro cent, depending on the nearest, when the original amount of the application consists of three decimal places. 
  • In general, the quantification of the parameters necessary to determine the amount of the rate for reservation of the public radioelectric domain is maintained. 
  • In the field of railway charges, the charges for the approval of centers, certification of entities and rolling stock, granting of titles and authorizations for entry into service and for the provision of services and activities in the field of railway safety are updated. 
  • The basic amounts of port charges are also maintained. Bonuses and correction coefficients applicable in ports of general interest to occupancy, ship, passenger and merchandise rates are established, as well as the correction coefficients applicable to the fixed rate of reception of waste generated by ships. in accordance with the provisions of the Consolidated Text of the Law on State Ports and the Merchant Marine, approved by Royal Legislative Decree 2/2011, of September 5. 

8.2. Public Multiple Effects Income Indicator (IPREM)

Its amounts are set for 2022 which are increased by 2.5 percent compared to previous years and are as follows:

a) daily, € 19.30

b) monthly, € 579.02

c) annual, € 6,948.24,

d) in the cases in which the reference to the minimum interprofessional salary (SMI) has been replaced by the reference to the IPREM, it will be € 8,106.28 when the regulations refer to SMI in annual calculation, unless they expressly exclude extraordinary payments; in this case, the amount will be € 6,948.24. 

8.3 Legal interest of money and default interest

The legal interest on the money and the late payment interest are set at 3.00% and 3.75%, respectively, thus not changing with respect to previous years. 

8.4. Change in the regulation of the obligation to present Form D-6

Effective as of December 18, 2021, and as a result of the publication of Order ICT / 1408/2021, of December 14, which modifies article 47 of the Order of May 28, 2001, of the Ministry of Economy, which establishes the applicable procedures for foreign investment declarations and their liquidation, the obligation to present Form D-6 by natural or legal persons residing in Spain, reflecting the situation of deposits or accounts of Securities as of December 31 of the previous year, is limited to cases in which the investor's participation in foreign listed companies deposited or in custody entities also abroad is  equal to or greater than 10% of the capital or voting rights of the company where the investment is held.

In practice, this modification will greatly reduce - until it is almost residual - the obligation to present the indicated Model.

8.5. Possibility of consulting the new reference values, and their full effectiveness and application.

As previously reported in previous circulars, one of the main novelties involved in the approval of Law 11/2021, of July 9, on measures to prevent and combat tax fraud, is the adoption of a new valuation method of real estate whose significance will be manifested in the declaration of property taxes.

Well, said valuation depended on the publication and general access of the new reference values ​​applicable to real estate.

And with regard to urban real estate, the General Directorate of Cadastre has already communicated that these can already be consulted since last January 1 in its electronic headquarters ( www.sedecatastro.gob.es ) or in the different managements of the cadastre that can be attended by requesting an appointment on the Hotline of the cadastre (902 37 36 35 - 91 387 45 50).

Remember that as of January 1, in onerous or lucrative transfers of real estate, as long as they have a reference value, this already constitutes the taxable base of the TPO and AJD taxes, as well as Successions and Donations, unless the value of the real estate declared based on the agreed price or consideration are higher, in which case the higher of these magnitudes will be taken as the tax base. Likewise, the cadastral reference value is configured as a new magnitude that must also be taken into account for the purposes of determining the taxable base of real estate in the Wealth Tax (IP), although for the purposes of this tax, Said value will only affect real estate operations in which in its acquisition (therefore subject to the ITP and AJD,either to the ISD) the reference value has been applied, having no effects on the assets acquired or previously owned by the taxpayer.

If the taxpayers consider that the determination of the reference value harms their legitimate interests, they may request the rectification of the self-assessment that they have presented or file an appeal for reconsideration or an economic-administrative claim against the assessment that, in their case, is practiced by the Tax management administration.

8.6. End of the "grace" period to receive electronic notifications at the new enabled email address.

Insist and remember that on April 4 the transitional period that the Tax Agency has established with respect to its notifications ends, date from which it will stop issuing them  in two electronic addresses  (Unique Enabled Electronic Address  https: // dehu. redsara.es/  and in the historic Authorized Electronic Address-Portal 060).

It is very important to take this into account due to the effects that ignorance of the effective receipt of notifications can entail.

Adaptation is very simple. You simply have  to enter  https://dehu.redsara.es/ with your own electronic certificate and in the "Personal data" section indicate the email where you request that the notice of the notification be produced. 

As of April 4, the AEAT will only issue electronic notifications to the new Single Enabled Electronic Address.

8.7. Priority patronage activities

In accordance with the provisions of article 22 of Law 49/2002, of December 23, on the tax regime of non-profit entities and incentives for patronage, during the validity of these budgets, priority patronage activities will be considered following:

  • Those carried out by the Cervantes Institute for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.
  • The activities carried out by the Spanish Agency for International Development Cooperation to combat poverty and achieve sustainable human development in developing countries.
  • The activities carried out by the Spanish Agency for International Development Cooperation for the promotion and development of cultural and scientific relations with other countries, as well as for the promotion of Spanish culture abroad.
  • Those for educational promotion abroad included in Royal Decree 1027/1993, of June 25, which regulates educational action abroad.
  • The activities carried out by the Museo Nacional del Prado to achieve its purposes established in Law 46/2003, of November 25, regulating the National Prado Museum and in Royal Decree 433/2004, of March 12, by which the Statute of the Museo Nacional del Prado is approved.
  • The activities carried out by the Museo Nacional Centro de Arte Reina Sofía in compliance with the purposes established by Law 34/2011, of October 4, regulating the Museo Nacional Centro de Arte Reina Sofía and by Royal Decree 188/2013 , of March 15, which approves the Statute of the Museo Nacional Centro de Arte Reina Sofía.
  • Those carried out by the National Library of Spain in compliance with the purposes and functions of a cultural and scientific research nature established by Law 1/2015, of March 24, regulating the National Library of Spain and by Royal Decree 640 / 2016, of December 9, approving the Statute of the National Library of Spain.
  • Those carried out by the Young Sports Foundation in collaboration with the Higher Sports Council within the framework of the project "Spain Competes: in Business as in Sports" in order to contribute to the promotion and projection of Spanish SMEs in the field internally and internationally, the empowerment of sport and the promotion of the entrepreneur as an engine of growth associated with the values ​​of sport. Donations, donations and contributions to activities, can benefit from the increase by five percentage points of the percentages and limits of the deductions established in articles 19, 20 and 21 of the aforementioned Law 49/2002 will have the limit of 50,000 euros per year for each contributor.
  • The conservation, restoration or rehabilitation of the Spanish Historical Heritage assets that are listed in Annex XIII of this Project.
  • The activities to promote, promote and disseminate the performing and musical arts carried out by public administrations or with their support.
  • Those carried out by the Institute of Cinematography and Audiovisual Arts for the promotion, promotion, dissemination and exhibition of cinematographic and audiovisual activity as well as all those measures aimed at the recovery, restoration, conservation and dissemination of cinematographic and audiovisual heritage All this in a context of defense and promotion of cultural identity and diversity.
  • Those programs that aim to contribute to the fight against child poverty in our country and are developed within the framework of the Zero Child Poverty Country Alliance promoted by the High Commissioner for the fight against Child Poverty.
  • Research, development and innovation in infrastructures that are part of the National Map of Singular Scientific and Technical Infrastructures (ICTS) in force and that, for this purpose, are listed in Annex XIV of this Project.
  • Research, development and innovation aimed at solving the challenges of society identified in the Spanish Strategy for Science and Technology and Innovation in force and financed or carried out by entities that, for these purposes, are recognized by the Ministry of Finance and Public Function, at the proposal of the Ministry of Science and Innovation.
  • Research, development and innovation aimed at solving the challenges of society carried out by Public Research Bodies Higher Council for Scientific Research, Carlos III Health Institute, Center for Energy, Environmental and Technological Research, and the Canary Islands Institute of Astrophysics .
  • The promotion of the dissemination, dissemination and communication of scientific culture and innovation carried out by the Spanish Foundation for Science and Technology.
  • Those carried out by the State Research Agency for the promotion and financing of the actions that derive from the R&D policies of the General State Administration.
  • The R + D + I in Biomedicine and Health Sciences of the Strategic Action in Health carried out by CÍBER and CIBERNED.
  • Volunteer training and promotion programs that have been subsidized by public administrations.
  • Those carried out by the ONCE Foundation within the framework of the "Opportunity for Talent" Scholarship Program, as well as the cultural activities developed by this entity within the framework of the Biennial of Contemporary Art, the Cultural Space "Cambio de Sentido" and the Traveling exhibition "The World Flows".
  • Those carried out by the ONCE Guide Dog Foundation within the framework of the 2021-2022 Project "Advances for the mobility of blind people assisted by guide dogs".
  • Programs aimed at the eradication of gender violence that have been subsidized by the Public Administrations or are carried out in collaboration with them.
  • Those carried out by the Soledad Cazorla Scholarship Fund for Orphans of gender violence (Fundación Mujeres).
  • Programs aimed at eradicating discrimination based on gender and achieving the conditions that enable real and effective equality between both sexes, as well as promoting the participation of women in all spheres of political and economic life. , cultural and social, that have been subject to subsidies by the Public Administrations or are carried out in collaboration with them.
  • Those carried out by Public Universities in compliance with the aims and functions of an educational, scientific, technological, cultural and knowledge transfer nature, established by Organic Law 6/2001, of December 21, on Universities.

8.8. Fiscal benefits. Event of exceptional public interest

The taxpayers of the Income Tax -in direct estimation- and those of the Corporation Tax may deduct 15% of the expenses that, in compliance with the plans and programs of activities established by the consortium or by the administrative body corresponding, they carry out in the multiannual propaganda and publicity that serve directly for the promotion of the respective event. The following are regulated.

  1. Tax benefits applicable to the "Bicentennial of the National Police" event. The duration of the program to support this event will run from January 14, 2022 to January 13, 2025.
  2. Tax benefits applicable to the "Centennial Aragonese Football Federation" (from January 1, 2022 to December 31, 2023).
  3. Tax benefits applicable to the "2030 Grassroots Sports Support Plan" (from January 1, 2022 to December 31, 2024). 
  4. Tax benefits applicable to the "Universo Mujer III" Program (from January 1, 2022 to December 31, 2024).
  5. Tax benefits applicable to the "Preparation program for Spanish athletes for the Paris 2024 Games" (from January 1, 2022 to December 31, 2024).
  6. Tax benefits applicable to the "100 years since the death of Joaquín Sorolla" program (from January 1, 2022 to December 31, 2024).
  7. Tax benefits applicable to the "Primavera Sound 20th Anniversary" event (from January 1, 2022 to December 31, 2024). 
  8. Tax benefits applicable to the "Centennial of the birth of Victoria de los Ángeles" (from January 1, 2022 to December 31, 2024). 
  9. Tax benefits applicable to the program "Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso" (from January 1, 2022 to December 31, 2024).
  10. Tax benefits applicable to the "Everyone Against Cancer" Event (from the entry into force of the LPGE 2022 until December 31, 2024).
  11. Tax benefits applicable to the celebration of the "Santiago Ramón y Cajal Research Year 2022" (from June 1, 2022 to May 31, 2025)
  12. Tax benefits applicable to the event "Lebaniego Jubilee Year 2023 - 2024" (from April 16, 2022 to April 15, 2025). 
  13. Tax benefits applicable to "Volunteer World 2030 / 35th Anniversary of the Spanish Volunteer Platform" (from January 1, 2022 to December 31, 2023).
  14. Tax benefits applicable to the "7th UNWTO 2023 World Conference on Oenological Tourism" (from January 1, 2022 to December 31, 2024).
  15. Event "Caravaca de la Cruz 2024. Jubilee Year" (from January 31, 2022 to January 30, 2025).
  16. Celebration of the "Bicentennial of the Ateneo de Madrid" (from January 1, 2022 to December 31, 2024).
  17. Program "Barcelona Equestrian Challenge (4th Edition)" (from January 1, 2022 to December 31, 2024).
  18. Celebration of the "200th anniversary of Passeig de Grácia" (from January 1, 2022 to December 31, 2024).
  19. Celebration of the "Plan Decenio Milliarium Montserrat 1025-2025" (from the entry into force of the LPGE 2022 until December 31, 2023).
  20. The "Reconstruction of the Historic Swimming Pool covered with jumps of the Barcelona Swimming Club (CNB)" (from January 1, 2022 to December 31, 2024).
  21. Celebration "Alimentaria 2022" and "Hostelco 2022" (from January 1, 2022 to December 31, 2024).
  22. Program "Barcelona Music Lab. The future of music" (from January 1, 2022 to December 31, 2024).

On the other hand, the duration of the event "Davis Cup Madrid Tournament", approved by the LPGE 2021, now extends until December 31, 2023.

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Salvador Balcells i Iranzo's picture

One of the things Mr. Balcells like most about his job is when you get a safe, legal and fair tax situation for the sake of the taxpayer's tranquility and economy, both in previous structuring and planning, and when certain criteria have to be defended before Tax administration.

As a lawyer, he always try to put himself in the place of the one who asks for advice, so that all the options or alternatives that are considered as solutions, are those that would adopt at a personal level if the interested party is himself.