February 2024
Information provided in the taxpayer's calendar on declarations and self-assessments whose submission deadline ends in the month of March.
For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax 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 of development of the common rules of tax application procedures, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on conflict in the application of the rule relating to taxpayer "SOCIETY A".
The AEAT is working in coordination with Social Security and other organizations, in order to respond to refund requests for mutual members (DT 2 LIRPF) as soon as possible and with the least inconvenience for citizens.
The Tax Agency has awarded the prizes to the winning and finalist students of the 2022-2023 national competition for schools, a competition that the Agency has been holding annually within the framework of its Civic-Tax Education Program. The awards have been granted in the different existing modalities: "Editing", "Drawing" and "Advertising Piece".
Due to maintenance operations, next Saturday, February 10, the service at the Electronic Headquarters of the Tax Agency will be interrupted at 10:00 p.m., for a maximum of 2 hours.
Please excuse any inconvenience.
In the BOE of February 7, Royal Decree 142/2024, of February 6, was published, which modifies the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of 30 March, regarding withholdings and payments on account.
The list of entities presenting the Transparency Reports corresponding to the 2022 financial year is published.
Order HAC/72/2024, of February 1, has been published, approving model 040 "Census declaration of registration, modification and deletion in the registry of non-qualified foreign platform operators and in the registry of other operators of platforms obliged to communicate information" and model 238 "Informative declaration for the communication of information by platform operators", and the conditions and procedure for its presentation are established.