- From March 16th, euro exchange rate data can be declared in the ExchangeRate label for the F44 regime before declaration activation.
- The euro exchange rate declared cannot be zero.
- If not declared, the exchange rate effective at the time of declaration activation will be used.
- In this case, the taxable base for ad valorem taxes (A00, A30, A35, A40, A45, BOO, B01) will not be validated.
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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