Royal Decrees 399/2021 and 400/2021 were published in the BOE of June 9.

Royal Decree 399/2021 basically amends the Regulation on amicable procedures for direct taxation, although it also amends specific aspects of the Regulation on Excise Taxes and the General Regulation on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.　

Royal Decree 400/2021 regulates aspects of the Tax on Certain Digital Services, such as the rules for locating users' devices and formal obligations of the Tax. This Royal Decree also amends the General Regulation on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.　

Link to RD 399/2021 New window

Link to RD 400/2021 New window