Relevant aspects and inconsistencies of the New Annual Tax Statement for legal entities 2019

El Servicio de Administración Tributaria ha puesto a disposición de los contribuyentes una plataforma denominada “Nueva Declaración Anual”


Relevant aspects and inconsistencies of the New Annual Tax Statement for legal entities 2019

Background

The Tax Administration Service (Servicio de Administración Tributaria) has made available to taxpayers a platform named “New Annual Tax Statement” (“Nueva Declaración Anual”) (hereinafter the “Tool”) in order to file the statement for tax year 2019. It is worth mentioning that, unlike previous tax years, when prior versions could be used simultaneously with the most recent version, it has become an active Tool for the filing in connection to year 2019 and, regarding years 2018 and previous years, the former platform must be used to file and consult.
As a part of our support services for the determination of the annal income tax for legal entities and filling out the annual statement we have identified some inconsistencies and/or relevant aspects to be considered.
Our suggestion is to access as soon as possible to the annual statement tool in order to review and validate the default information preloaded to a certain closing date and to make the relevant cross checking with the worksheets or reports created to determine the annual income tax, as well as the base for the statutory employees profit sharing (PTU), as appropriate.

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2020-ANDERSEN-Aspectos-relevantes-DA-2019-1 (ENG)