- Approval of the regulation for the year 2024 of the simplified special regime of Value Added Tax
- Maintains the modules and instructions for their application from the previous year
- Deadline for renouncing or revoking the renunciation is April 25, 2024
- Renunciations and revocations submitted in December 2023 will be considered valid
- Renunciations must be made through the corresponding census declaration
- Renunciation will also be considered when the first quarterly return is submitted under the general regime or after starting a new activity
Source: audiconsultores-etlglobal.com
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.
Latest Posts in "Spain"
- Spain’s E-Invoicing: What Businesses Need to Know About VeriFactu and the New Mandate
- Spanish Tribunal Rules VAT Included in Sales Where VAT Cannot Be Recharged to Clients
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Spain Mandates H1 System for Import Declarations, Replacing SAD from October 14, 2025
- Briefing document & Podcast: Spain’s VeriFactu Verified Billing System
