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 forms 030, 036 and 037, which will apply 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 Official State Gazette of December 28, adopting measures to address the economic and social consequences arising from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought.

Order HFP/1359/2023, of December 19, has been published, developing for the year 2024 the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax.

Book FOUR of Royal Decree-Law 6/2023, of December 19, approving urgent measures for the execution of the Recovery, Transformation and Resilience Plan in matters of public service of justice, civil 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 levy, among others, the prizes paid for lotteries and bets organized by the State Lottery and Betting Company (SELAE).

Order HFP/1338/2023, of December 13, was published in the BOE of December 15. This Order approves Form 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 Form 149 of Communication for exercising the option to pay taxes under said regime.

The list of Spanish companies with a market capitalisation of more than 1 billion euros as of 1 December 2023 is published.

Royal Decree 1007/2023, of December 5, approving the Regulation that establishes the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats, was published in the BOE of December 6.

Main tax changes introduced by Royal Decree 1008/2023, of December 5 (BOE, December 6).

"Informative declarations 2023" is published, which brings together information and new developments regarding the forms and deadlines for submission. In any case, the new features included in this publication are subject to the approval of the regulations that are currently being processed.ucc