According to the news of 30 June/2023, it was reported that the calculation of tax concept B01 would be carried out by the AEAT and without prejudice to whether or not the operator declares concept B01.
Well, we hereby communicate the return to the situation prior to this notice of 30 June 2023.
The operator must declare item B01 where applicable and, consequently, the payment of such item will be as declared by the operator, as of Monday 31 July.
Source: gob.es
