Campaign news by model
We detail the models that have undergone modifications for this campaign.
Model 281. Quarterly information statement on operations involving the sale of tangible goods carried out in the Canary Islands Special Area without the goods moving through the Canary Islands.
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Order HFP/1285/2023, of November 28:
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Approve model 281.
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Regulates the requirements of the “Record book of trade operations in tangible assets carried out in the Canary Islands Special Zone without the goods transiting through Canary Islands.”
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Term: quarterly .
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Single transitional provision:
“ The quarterly informative declaration of trade operations in tangible goods carried out in the Canary Islands Special Zone without the goods transiting through Canary Islands corresponding to the first, second and third quarters of the financial year 2023 will be presented in the same period as the quarterly informative declaration of trade operations in tangible assets carried out in the Canary Islands Special Zone without the goods transiting through Canary territory corresponding to the fourth quarter of the year 2023, that is, from January 1 to January 31, 2024 .”
Link to regulations: