№ 0003TaxSpain
The General Taxation Law applies to all tax administrations.
Official sources · 8 requirements verified
§ 1Basis
What lets this revision stand in the register — named, with the credentials a reader can check.
No professional signature
This case carries no professional's signature. 8 requirements on it are verified against an official source. It was built from 13 published pages, all of them still current.
Every page a step was read from is listed in § Sources below, so the basis of each statement can be checked at its origin.
§ 2Procedure
3 stages · 32 steps
18 steps in this stage
The main tax obligation is the payment of the tax quota.
Source · Boletín Oficial del Estado (BOE) · Artículo 19. Obligación tributaria principal.
Exemptions are cases where the law exempts the fulfillment of the main tax obligation despite the taxable event occurring.
Source · Boletín Oficial del Estado (BOE) · Artículo 22. Exenciones.
Interest on late payment is an accessory obligation required for late payments or incorrect declarations.
Source · Boletín Oficial del Estado (BOE) · Artículo 26. Interés de demora.
The General Taxation Law establishes the principles and general legal norms of the Spanish tax system.
Source · Boletín Oficial del Estado (BOE) · Artículo 1. Objeto y ámbito de aplicación.
The General Taxation Law applies to all tax administrations.
Source · Boletín Oficial del Estado (BOE) · Artículo 1. Objeto y ámbito de aplicación.
The taxable event is the condition set by law for each tax, whose realization triggers the main tax obligation.
Source · Boletín Oficial del Estado (BOE) · Artículo 20. Hecho imponible.
The obligation to make account payments is an autonomous tax obligation.
Source · Boletín Oficial del Estado (BOE) · Artículo 23. Obligación tributaria de realizar pagos a cuenta.
Surcharges for late declaration without prior notice are accessory obligations.
For the determination of net income, all necessary expenses for obtaining income and amounts for amortization of the property and other assets transferred with it will be deducted from gross income.
Source · Agencia Estatal de Administración Tributaria (AEAT) · General Rules
Expenses for regular maintenance to keep the normal use of tangible assets, such as painting, plastering, or repair of installations, are considered repair and maintenance expenses.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Repair and Maintenance Expenses
Amounts intended for expansion or improvement are not deductible.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Non-Deductible Expenses
The total amount to be deducted for expenses cannot exceed the amount of gross income obtained for each asset or right.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Deduction Limit
Excess expenses can be deducted in the following four years, without exceeding the gross income obtained in each of those years for each asset or right.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Carry Forward Excess Expenses
Non-state taxes and surcharges, as well as state fees and surcharges, are deductible if they affect the computed income or the assets or rights producing them and are not of a sanctioning nature.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Deductible Taxes
Doubtful debts are deductible if sufficiently justified, such as when the debtor is in bankruptcy or when three months have passed since the first collection attempt without credit renewal.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Doubtful Debt Deduction
Insurance premiums for civil liability, fire, theft, glass breakage, or similar nature on assets or rights producing income are deductible.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Deductible Insurance Premiums
Amortizations are effective if they do not exceed certain percentages, such as 3% for real estate based on the greater of acquisition cost or cadastral value.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Amortization Effectiveness
For leases before May 9, 1985, without rent review rights, an additional deductible amount equivalent to the property's amortization is included as compensation.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Lease Compensation Pre-1985
8 steps in this stage
A document from the employer recognizing the employment relationship must be provided when starting a new employment in Spain.
A document justifying the start date of activity must be provided if not registered with Social Security.
A document justifying the provision of services to an emerging company must be provided by highly qualified professionals.
A passport valid for at least three months after the planned departure date is required for entry into Spain.
Source · Boletín Oficial del Estado (BOE) · Artículo 4. Requisitos.
The IBAN number of the bank account is required.
Source · Agencia Estatal de Administración Tributaria (AEAT) · En todo caso se debe de llevar
Documentation related to dismissal or termination is required, including the amount of compensation and date of agreement.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Rendimientos de trabajo
A list and receipts of income and deductible expenses are required for real estate capital income.
Source · Agencia Estatal de Administración Tributaria (AEAT) · Rendimientos del capital inmobiliario
Documents proving the elements or parameters of the activity used during the year are required for economic activities in objective estimation.
6 steps in this stage
The interest on late payment rate is 4.0625 percent until December 31, 2023.
Source · Boletín Oficial del Estado (BOE) · Artículo 26. Interés de demora.
The surcharge for late declaration is 1 percent plus an additional 1 percent for each full month of delay.
The surcharge for late declaration is 15 percent if filed after 12 months.
The executive period surcharge is 5 percent.
Source · Boletín Oficial del Estado (BOE) · Artículo 28. Recargos del período ejecutivo.
The reduced enforcement surcharge is 10 percent.
Source · Boletín Oficial del Estado (BOE) · Artículo 28. Recargos del período ejecutivo.
The ordinary enforcement surcharge is 20 percent.
Source · Boletín Oficial del Estado (BOE) · Artículo 28. Recargos del período ejecutivo.
End of the procedure
§ 3Where to go
Submit to · Handled by · Pay to
Stated by Boletín Oficial del Estado (BOE)
boe.es/buscar/act.php?id=BOE-A-2003-23186Submit to
Stated by Agencia Estatal de Administración Tributaria (AEAT)
agenciatributaria.es/AEAT.internet/Inicio/Ayuda/Ejercicios_a…An office is listed with the role it plays on this path and with who says so. Where the register holds only people's reports of an office, it says that instead of stating it as a rule.
§ 4Sources
Every page is linked at its origin. Where a page has changed since it was read, the entry is marked for a recheck rather than quietly re-stated.
This entry states what the procedure requires and where each statement was read. It is not legal advice, and it does not replace the authority that issues the decision. Where a professional has signed it, their signature covers this revision only.
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