A new Royal Decree made a number of important VAT changes to Royal Decrees Nos. 1, 2, 3, 4, 10, 19, 22 and 59 (RD 26.10.2022, BS 10.11.2022).
This contribution discusses another important change regarding the new electronic (prior) notification procedure that so-called mixed VAT taxpayers must comply with if they wish to exercise their VAT deduction according to the actual use method.
Source VATConsult
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