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Modification of the codes corresponding to the ICA pays/guarantees indicator of special regimes

The content of the codes corresponding to the different special regimes that can be declared in the DE 11 10 will be modified from November 5th, in relation to the Indicator pays/guarantees VAT, for the purpose of requiring the VAT guarantee in general. In the event that the guarantee exemption contained in appendix I applies, it will be implemented through document 9022 in accordance with the new provision published on October 7th.VAT guarantee exemption on potential debt of special schemes (document code 9022).