- Establishes requirements and general aspects for guarantees referenced in section eleven of the annex to Foral Decree 3/2023 on Value Added Tax.
- Issued on January 16, 2026, as Foral Order 7/2026.
- Specifies conditions for the acceptance and management of such guarantees.
Source: allyon-etl.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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