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Order HFP/1172/2022, of November 29, by which the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax are developed for the year 2023

In the BOE of December 1, Order HFP/1172/2022, of November 29, was published, which develops for the year 2023 the method of objective estimation of the Tax on Personal Income and the special simplified regime of Value Added Tax.

This Order maintains the structure of Order HFP/1335/2021, of December 1, which develops for the year 2022 the objective estimation method of Personal Income Tax and the simplified tax regime. VAT .

Regarding VAT , this order also maintains, for 2023, the modules, as well as the instructions for their application, applicable in the special simplified regime in the immediately preceding year.