May 2024
The Tax Agency begins to provide from June 3 to July 1, 2024, the service of preparing and presenting Income Tax returns in offices, with an appointment request from May 29 to June 28, 2024, complementing thus, personalized assistance by telephone and the special assistance plan for those over 65 in small municipalities, which allows taxpayers to be served until the end of the campaign in a personalized way through any of the available channels.
Information provided in the taxpayer's calendar on declarations and self-assessments whose submission deadline ends in June 2024.
HAC Order 498/2024, of May 21, modifies model 361 for requesting a refund of Value Added Tax to certain entrepreneurs or professionals not established in the territory of application of the tax, nor in the Community, Canary Islands, Ceuta or Melilla.
Approved the corporate tax and non-resident income tax declaration models corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2023.