January 2024

Royal Decree 117/2024, of January 30, has been published, which develops the rules and due diligence procedures in the field of the mandatory automatic exchange of information communicated by platform operators, and modifies the General Regulations of the actions and procedures for tax management and inspection and for the development of the common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27, transposing Directive (EU) 2021 /514 of the Council of March 22, 2021, amending Directive 2011/16/EU on administrative cooperation in the field of taxation, and other tax regulations.

Order HAC 56/2024, of January 25, modifies several self-assessment models and informative declarations.

Information provided in the taxpayer calendar on tax returns and self-assessments whose due date ends in February.

The purpose of this note is to inform and allow the presentation of the informative declaration of expenses in nurseries to those "that do not have the authorization of the educational authority but that do have authorization for the opening and operation of the activity of custody of minors in nurseries, according to the regulatory provisions applicable to this type of centers."

For this purpose, it is reported that they "may submit" the informative declaration in the 2023 fiscal year and that the authorization data will be optional fields.

The simplified 2024 Taxpayer Calendar for individuals is now available.

Information provided in the taxpayer calendar on tax returns and self-assessments whose due date ends in January.

Order HFP/1415/2023, of December 28, approving form 379 "Informative declaration on cross-border payments" and determining the form and procedure for its presentation, was published in the BOE of December 30.