HE Minimum 15% tax on corporate tax The law, which came into force in January 2022, Tax Administration (AEAT) will make an extra collection of 538 million euros; This amount exceeds the 426 million euros that the Government had originally planned when it adopted this average and has been included in the 2022 State Budget.
New taxes collected in 2023 have already reported 3.3 billion additional taxes to the Tax Office
Minimum 15% corporate tax, all groups with businesses and communities Turnover over 20 million euros. It entered into force on January 1, 2022, and the deadline for submission to the tax office’s coffers was at the end of July 2023. corporate tax return corresponds to last year. In particular, as stated monthly fundraising newsletter This measure, which fell this Friday in August, allowed the AEAT to collect 538 million euros.
“On the minimum rate [del impuesto de sociedades]538 million (449 million) of additional income groups and 89 million big companies “Does not belong to groups” is stated in AEAT’s monthly newsletter. It was also announced that the figure was “not closed” since only information about the companies that submitted their declarations was available at the end of the year. July, which financial exercise corresponds to the calendar year.
2023 tax news
The August bulletin also includes collections from the new tax for assets exceeding €3 million; This amount reached 619 million euros, less than half of what was expected when announced by the Government.
For its part, the new tax plastic bottles According to AEAT data, non-reusable funds enabled us to raise 402 million by August. The Independent Authority for Accountability (Airef) estimates that this tax figure could hit 282 million in 2023. Revenue through August exceeds this estimate by 42%.
In addition, the collection of new temporary taxes in energy and banking will begin in 2023. In this case, these are not exactly taxes, but rather “public property benefits of a non-tax nature”, so their collection does not appear in the Tax Office records. However, the Minister of Finance Maria Jesus Montero, We announced in February that these figures were already reported 1.454 million euros It was deposited into public coffers in February (date of the first 50% payment). The second payment of a similar amount will be made in September.
In total, the tax increases affecting 2023 collections by August are currently 3.013 million eurosbecause of 15% minimum rate number of companies (538 million), new tax heritage (619 million), plastic tax (402 million) and first payment of provisional taxes energy and banking (1.454 million). If the second payment of these taxes, which must be paid in September, is added, the total figure will be close. 4.5 billion euro.
net balance
However, if we take into account not only the new tax increases that have a collection effect in 2023, but also the tax reductions implemented by the Government (in order to offset the effects of inflation and other types), the Tax Office, the effects of the regulatory and management changes will be 4% from the public purse in the first eight months of the year. caused a decrease of 659 billion euros (excluding the impact of taxes on banking and energy). Only VAT reduction on food While the law, which came into force on January 1, means a decrease of 1.409 million in collections until August, it also means an extension of collections. birth discount As of 2023, he deducted 1.677 million from AEAT’s income.
Source: Informacion
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