Spain: VAT applications required by 31 December 2023
VAT regulations establishes certain applications that must be made during the month of December 2023
VAT applications required by 31 December 2023
The value added tax (VAT) regulations establish certain applications that must be made during the month of December 2023 in order for the measures to be effective beginning 1 January 2024:
- Special regime of the group of entities (REGE) in VAT
- Special regime of the cash criterion
- Other special regimes
- Electronic keeping obligation of record books (SII)
Read a December 2023 report (Spanish) [PDF 900 KB] prepared by the KPMG member firm in Spain
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