- Order HAC/1167/2024 modifies VAT forms 322 and 390
- The modification introduces new tax rates and equivalence surcharges for the 2024 financial year
- The order will enter into force on 1 November 2024
- Form 322 will apply to the self-assessment for October 2024
- Form 390 will apply to the annual summary declaration for 2024
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.
