Modification of VAT, Excise Taxes, and Friendly Procedures Regulations in direct taxation

• Real Decreto 1171/2023 modifies the regulations of VAT, Special Taxes, and Friendly Procedures in direct taxation.
• The modification affects the Regulation of Value Added Tax, the Regulation of Special Taxes, and the Regulation of Friendly Procedures in direct taxation.
• The modification was published in the BOE on December 28, 2023.
• The Real Decreto 1171/2023 was approved on December 27, 2023.
• The Regulation of Value Added Tax was approved by the Real Decreto 1624/1992 on December 29, 1992.
• The Regulation of Special Taxes was approved by the Real Decreto 1165/1995 on July 7, 1995.
• The Regulation of Friendly Procedures in direct taxation was approved by the Real Decreto 1794/2008 on November 3, 2008.

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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