Chapter 1. New features to highlight in 2022
- 1. Exemption to respond to the Covid-19 pandemic
- 2. Exemption of imports linked to Covid-19
- 3. Reversal of the taxable person
- 4. Tax rates
- 5. Extraordinary and temporary bonus on the final price of certain energy products
- 6. VAT tax regime for product donations to non-profit entities
- 7. Simplified regimes and those of agriculture, livestock and fishing
- 8. Tax regime applicable to the “UEFA Europa League 2022” event
- 9. Form 303
- 10. Form 322
- 11. Form 390
- 12. Model 369
- 13. New model 381