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Taxpayer calendar 2024

News for this year

Regarding the circulation of products subject to excise taxes, the declaration of form 503 disappears. As of February 13, 2023, the new Phase-4 of the intra-community EMCS began and includes intra-community movements of products subject to special manufacturing taxes carried out by the guaranteed shipping system. From this date, new Form 503 declarations will not be accepted.

An Information Note has been published (download information document ) on the procedures to be followed in relation to the use of the guaranteed shipments procedure, registration of certified shippers and certified recipients, circulation, guarantees, and the new models 504, 505 and 507 are created.

The following models will be presented for the first time in fiscal year 2024 and their presentation deadline is as follows:

  • Model 172. “Informative statement on balances in virtual currencies”: January 1 to 31.

  • Model 173. “Informative statement on operations with virtual currencies”: January 1 to 31.

  • Model 721. “Informative declaration on virtual currencies located abroad”: January 1 to April 1.

  • Model 281. “Quarterly informative declaration of trade operations in tangible goods carried out in the Canary Islands Special Zone without the goods transiting through Canary Islands.”

    Exceptionally, the informative return corresponding to the first, second and third quarters of fiscal year 2023 will be presented within the same period as the informative return corresponding to the fourth quarter of 2023, that is, from January 1 to 31, 2024.

  • Form 379. “Information statement on cross-border payments”: calendar month following the corresponding calendar quarter.

  • Model 040 . “Census declaration of registration, modification and deletion in the Registry of non-qualified foreign platform operators and in the Registry of other platform operators obliged to communicate information.” High: when the activity begins as a "platform operator". Modification: 1 month from the events that determine its presentation have occurred. Withdrawal: 1 month since any type of activity as a "platform operator" was stopped or the conditions established in the first paragraph of article 54 ter.3.a) or in article 54 ter.3.b) of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27.

  • Model 238 . “Informative declaration for the communication of information by platform operators”: January of the calendar year following the one in which the “seller” has been identified as a “seller subject to communication of information”. Exceptionally, form 238 corresponding to fiscal year 2023 may be submitted from February 6 to April 8, 2024.