December 2023
The taxpayer calendar for 2024 is available in HTML and Calendar formats.
Order HFP/1397/2023, of December 26, has been published, introducing modifications to census models 030, 036 and 037, which will be applied for the first time to submissions made from February 1, 2024. .
Royal Decree 1171/2023, of December 27, which modifies the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of December 29, was published in the BOE of December 28; the Regulation of Special Taxes, approved by Royal Decree 1165/1995, of July 7, and the Regulation of mutual agreement procedures regarding direct taxation, approved by Royal Decree 1794/2008, of November 3.
Royal Decree-Law 8/2023, of December 27, was published in the BOE of December 28, which adopts measures to address the economic and social consequences derived from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of drought.
Order HFP/1359/2023, of December 19, has been published, developing for the year 2024 the objective estimation method for the Personal Income Tax and the special simplified regime for the Value Added Tax.
The FOURTH book of Royal Decree-Law 6/2023, of December 19, which approves urgent measures for the execution of the Recovery, Transformation and Resilience Plan in matters of public service of justice, public service, local regime and patronage , modifies Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
Law 16/2012, of December 27, which adopts various tax measures aimed at consolidating public finances and promoting economic activity, subjects to taxation, through a special tax, among others, prizes paid corresponding to lotteries and bets organized by the State Lottery and Betting Society (SELAE).
Order HFP/1338/2023, of December 13, was published in the BOE of December 15. This Order approves model 151 of the Personal Income Tax Declaration for taxpayers of the special regime applicable to workers, professionals, entrepreneurs and investors displaced to Spanish territory and model 149 of Communication for the exercise of the option to pay taxes. by said regime.
The list of Spanish companies with a market capitalization greater than 1,000 million euros as of December 1, 2023 is published.
In the BOE of December 6, Royal Decree 1007/2023, of December 5, was published, which approves the Regulation that establishes the requirements that computer or electronic systems and programs that support billing processes must adopt. businessmen and professionals, and the standardization of billing record formats.
Main tax innovations introduced by Royal Decree 1008/2023, of December 5 (BOE December 6).
"Informative declarations 2023" is published, which brings together the information and news regarding the forms and deadlines for submission. In any case, the news included in this publication is subject to the approval of the regulations that are currently being processed.ucc