07 APR 2021

From 7 April to 30 June 2021, all taxpayers can file their income tax return for the 2020 tax year. Those persons who have obtained income in excess of the limits set out below in 2020 will be required to do it.

On the other hand, special attention will have to be paid to the new features affecting this year's tax return, marked by the economic effects of the current pandemic, including the situation of more than one payer for taxpayers who have received ERTE benefits during 2020.
We detail, below, this and other new developments here:
Who has to file a tax return?


New electronic commerce system (One Stop Shop) - OSS SYSTEM

On July 1, Royal Decree-Law 7/2021, transposing directives of the European Union on competition, prevention of money laundering, credit institutions, telecommunications, tax measures, which, among other modifications, introduces important changes in VAT, especially in the treatment of distance sales of goods and services.

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