News updates
Local:
- Barcelona Municipal Tax Institute’s tax calendar for 2025. [+Info]
National:
- The Tax Agency publishes the taxpayer’s calendar for 2025. [+Info]
- New temporary energy tax during 2025. [+Info]
Royal Decree-Law 10/2024, of 23rd of December, creates a new temporary energy tax for 2025, to be paid by certain companies considered to be main operators in energy sectors. This levy will have the legal nature of a non-tax public benefit.
- Order HAC/1504/2024 amending certain informative declarations has been published in the BOE of 31st of December 2024. [+Info]
- Main tax innovations introduced by Law 7/2024 of 20th of December 2024. [+Info]
- Publication in the BOE of Decree-Law 10/2024, of 26th of November, on urgent measures in the field of Wealth Tax in the Autonomous Community of Catalonia. [+Info]
International:
- The summary of December’s 2024 meeting of the IFRS (International Financial Reporting Standards) Taxonomy Advisory Group is now available. [+Info]
- Press release of the European Central Bank on the Consolidated Financial Statement of the Eurosystem as at 3rd of January 2025. [+Info]
Consultation of interest by the Spanish Tax Agency
- Subdirectorate General for Personal Income Taxes
The mother of the taxpayer is the owner of a property that she uses for tourist rentals via a digital platform. In order to register on the aforementioned platform, the applicant, the daughter of the owner, provided her personal details. In the draft of the applicant’s personal income tax return, the income from the rental is attributed to her. She requests to know who should declare the rental income in the Personal Income Tax return.
Binding consultation of the General Tax Directorate no. V1784-24. [+Info]
- Subdirección General de Impuestos sobre la Renta de las Personas Físicas (General Directorate for Personal Income Tax).
The taxpayer is the owner of two premises and thirteen dwellings, all of which are rented out. She establishes several types of contract. Some are for the habitual residence with a minimum duration of five years, others for work periods of more or less than one year depending on each case, and others for seasonal periods for students. The contracts are renewable on an annual basis. There are no contracts for tourist use.
Binding consultation of the General Tax Directorate no. V1785-24. [+Info]
Barcelona, 17th of January 2025.
