Royal Decree 1171/2023 of 27 December was published in the Official State Gazette, amending, among other regulations, various aspects of the VAT Regulations. This Royal Decree completes the transposition into Spanish domestic law of Council Directive (EU) 2020/284 of 18 February 2020 regarding the introduction of certain requirements for PSPs in force from 1 January 2024 (“CESOP” regulation). The most relevant novelty is the extension of the deadline for filing form 379, which must now be filed within the month following the end of the quarter to which the report refers. The order that will develop form 379 is still pending, which is expected to take place imminently before the end of the years.
Source Pedro Ruiz Correas
