July 2024

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

Order HAC/672/2024, of June 25, approving form 159 of the Annual Declaration of Electricity Consumption and determining the form and procedure for its presentation, was published in the BOE of July 3.

Order HAC/646/2024, of June 25, was published in the Official State Gazette of June 28, introducing modifications to the following models of information declarations: 038, 282 and 296.

Coinciding with the start of the general deadline for filing Corporate Tax and Non-Resident Income Tax for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for the year 2023, a page has been published that brings together all the news and aid for the campaign.