May 2024

From June 3 to July 1, 2024, the Tax Agency will begin to provide the service of preparation and filing of Income Tax returns in offices, with appointment requests from May 29 to June 28, 2024, thus complementing the personalized assistance by telephone and the special assistance plan for people over 65 in small municipalities, which allows taxpayers to be served until the end of the campaign in a personalized manner through any of the available channels.

Information provided in the taxpayer calendar on tax returns and self-assessments whose submission deadline ends in June 2024.

Order HAC 498/2024, of May 21, modifies form 361 for requesting a refund of Value Added Tax for certain entrepreneurs or professionals not established in the territory of application of the tax, nor in the Community, Canary Islands, Ceuta or Melilla.

The Corporate Tax and Non-Resident Income Tax declaration forms for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory have been approved for tax periods beginning between January 1 and December 31, 2023.