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Simplified VAT Order 1/2024 for the year 2024 in Navarra, Spain

  • The Order 1/2024, issued by the Minister of Economy and Finance, develops the simplified regime of the Value Added Tax (VAT) for the year 2024.
  • The development of the simplified regime is based on articles 67 and 68 of the Foral Law 19/1992 and articles 23 and following of the Tax Regulation.
  • The Regulation needs to be completed in certain aspects, and the Minister is authorized to regulate them.
  • According to the Economic Agreement between the State and the Autonomous Community of Navarra, Navarra must apply the same principles and rules of VAT as the State.
  • The Order HFP/1359/2023, issued by the State, develops the objective estimation method for Personal Income Tax and the simplified regime of VAT for 2024.
  • The Order 1/2024 adapts the application of the Order HFP/1359/2023 in Navarra, with some exceptions and clarifications.
  • The simplified regime of VAT in Navarra applies to activities listed in the Order HFP/1359/2023, with some specific clarifications.
  • The activity of “Retail trade of electrical, electronic, household appliances, and other domestic appliances powered by energy other than electricity, as well as kitchen furniture” is included in both the simplified regime of VAT and the objective estimation method for Personal Income Tax, but the VAT regime only applies to the repair of items in this activity.


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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