- Royal Decree 1171/2023 modifies the Value Added Tax Regulation, the Regulation of Special Taxes, and the Regulation of friendly procedures regarding direct taxation.
- The modification was published in the BOE on December 28.
- The Value Added Tax Regulation was approved by Royal Decree 1624/1992 on December 29.
- The Regulation of Special Taxes was approved by Royal Decree 1165/1995 on July 7.
- The Regulation of friendly procedures regarding direct taxation was approved by Royal Decree 1794/2008 on November 3.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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