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2021 Taxes and Declarations for Residents in Spain in 2022

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12 Jan 2022

We have listed below the tax returns and declarations that Spanish residents must file during the first half of 2022 corresponding to fiscal year 2021:

IINFORMATION TO BE PROVIDED TO THE CENTRAL BANK OF SPAIN:

Form ETE: Declaration of foreign economical transactions made during the calendar year 2021 and the balance of financial assets and liabilities held abroad at 31 December 2021, above 1.000.000 euros. Deadline is 20 January 2022.

IINFORMATION TO BE PROVIDED TO THE MINISTRY OF ECONOMY AND COMPETITIVENESS:

Form D6: Declaration of holders of Spanish investments in securities abroad holding 10% or more of the share-capital (new regulation approved on 17 December 2021), reporting on value at 31 December 2021. Deadline is 31 January 2022.

Form D6 will be submitted also for trading on securities when holding at least 10% of the share-capital, being a member of the board of directors or holding more than 1.502.530,26 euros. Deadline for each separate declaration is one month as from the date of the transaction.

Form D7: Declaration of Spanish investment in real estate abroad reporting on trading above 1.502.530,26 euros. Deadline for each separate declaration is one month as from the date of transaction.

INFORMATION TO BE PROVIDED AND TAXES TO BE PAID TO THE TAX AUTHORITIES:

Form 720: Declaration of assets and rights held abroad (accounts, securities and real estate), if any of the groups exceed 50.000 euros for new tax residents, or if any of the groups has increased by 20.000 euros compared to the last declaration filed, or if any of the assets previously declared has been sold in 2020. Deadline is 31 March 2022.

Tax Form 100 (IRPF): Personal Income Tax on worldwide income and gains. Deadline is 30 June 2022.

Tax Form 714 (IP): Wealth Tax on worldwide assets, rights and liabilities. Deadline is 30 June 2022.

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