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Informative note VAT rates and equivalence surcharge RD-Law 20/2022

Royal Decree-Law 20/2022, of December 27, on response measures to the economic and social consequences of the Ukrainian War and support for the reconstruction of the island of La Palma and other situations of vulnerability, has provided for in its articles 1 and 72 modifications in the types of VAT and equivalence surcharge.

  • Models 303 and 322
  • Immediate Supply of Information (SII)

Source Agencia Tributaria

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