Spain MOF Seeks Comments on 2021 Individual Income, Wealth Tax Filing Obligations

The Spanish State Tax Administration Agency Dec. 21 opened a consultation on a draft order on procedures for filing 2021 individual income and wealth tax declarations. The draft order includes measures that would: 1) establish obligations and approve forms to declare individual income tax and wealth tax; 2) approve the draft declaration or tax data of the tax on the income of individuals; 3) implement correction procedures for draft returns; 4) establish the June 30, 2022, deadline for submitting draft tax returns and declarations on individual income tax and wealth tax; 5) establish heritage tax filing and payment procedures; 6) ...