Tuesday 31 March 2020


The Spanish Official State Gazette has recently published the Ministerial Decree HAC/253/2020, of March 3rd, which, among others, approves new Income Tax declaration forms, terms and form of presentation of these declarations and the procedures to obtain and confirm tax information. 
The deadline for the submission of Income Tax[1] and Capital Gains Tax returns[2] corresponding to fiscal year 2019 starts on April 1st of 2020 and ends on June 30th of 2020, except in case of payment by direct debit of the entire amount or of both installments (in which the deadline ends on June 25th of 2020).

It is important to remember that the state of alarm does not affect the deadlines for submission of Income Tax and Capital Gains Tax returns (Royal Decree 465/2020, of March 17th).

The new forms simplify the identification of tax residence, the declaration of capital property income and economic activities in direct declaration (which are now declared in a single section), the process of tax refund, by means of an annex “D”, in which taxpayers can identify the fiscal identification number of their suppliers.

To obtain the reference number, taxpayers must use the amount in box 505 of the 2018 return.

[1] Forms D100, 100 & 102
[2] Form D714 & 714


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