February 2024
Information provided in the taxpayer calendar on tax returns and self-assessments whose submission deadline ends in March.
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 Regulations on actions and procedures for tax management and inspection and development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Committee on the conflict in the application of the rule relating to the taxpayer "COMPANY A" is hereby published.
The AEAT is working in a coordinated manner with Social Security and other organisations to respond to requests for refunds for mutual members (DT 2 LIRPF) as quickly as possible and with the least inconvenience for citizens.
The Tax Agency has awarded prizes to the winning and finalist students of the 2022-2023 national competition for schools, a contest 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 categories: "Writing", "Drawing" and "Advertising Piece".
Due to maintenance operations, the service at the Electronic Headquarters of the Tax Agency will be interrupted next Saturday, February 10 at 10:00 p.m., for a maximum of 2 hours.
Please excuse any inconvenience.
Royal Decree 142/2024, of February 6, was published in the BOE on February 7, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, regarding withholdings and payments on account.
The list of entities submitting the Transparency Reports for 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 deregistration in the registry of non-qualified foreign platform operators and in the registry of other platform operators obliged to communicate information" and model 238 "Informative declaration for the communication of information by platform operators", and establishing the conditions and procedure for its presentation.