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.
HAC Order 56/2024, of January 25, modifies several self-assessment models and informative statements.
Information provided in the taxpayer's calendar on declarations and self-assessments whose due date ends in the month of February.
The objective of this note is to inform and allow the presentation of the informative declaration of expenses in daycare centers to those "that do not have the authorization of the educational authority but that do have authorization for the opening and operation of the child custody activity in daycare centers, according to the regulatory provisions applicable to this type of centers".
To this end, it is reported that they "can present" the information return in the 2023 financial year and that the authorization data will be optional fields.
The simplified 2024 Taxpayer Calendar for individuals is available.
Information provided in the taxpayer's calendar on declarations and self-assessments whose due date ends in the month of January.
Order HFP/1415/2023, of December 28, was published in the BOE of December 30, approving model 379 "Informative declaration on cross-border payments" and determining the form and procedure for its presentation.