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August 2024

Declarations and self-assessments whose submission deadline ends in September 2024

Information provided in the taxpayer calendar on tax returns and self-assessments whose submission deadline ends in September.

Modification of the Value Added Tax form 303

Order HAC/819/2024, of July 30, was published in the BOE of August 5, which modifies Order EHA/3786/2008, of December 29, which approves model 303 Value Added Tax, Self-assessment, and model 308 Value Added Tax, refund request: Equivalence surcharge, article 30 bis of the VAT Regulation and occasional taxable persons; and Annexes I and II of Order EHA/3434/2007, of November 23, approving models 322 of monthly self-assessment, individual model, and 353 of monthly self-assessment, aggregate model, as well as other tax regulations, are modified.

Publication of a copy of the Conflict Report No. 16 bis. Personal Income Tax. Interposition of a family company for the improper application of the special rule of temporary imputation of installment or deferred price transactions

For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax Law and in accordance with the provisions of article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on the conflict in the application of the rule relating to the taxpayer, natural person "MMDD" is hereby published.

Publication of a copy of the report on Conflict No. 16. Personal Income Tax. Interposition of a family company for the improper application of the special rule of temporary imputation of installment or deferred price transactions

For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax Law and in accordance with the provisions of article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on the conflict in the application of the rule relating to the taxpayer, natural person "PPAA" is hereby published.