Spain: Procedures for VAT required during January and February 2024
Requests, communications, and other procedures that must be carried out during the months of January and February 2024
Requests, communications, and other procedures
The value added tax (VAT) regulations establish certain requests, communications, and other procedures that must be carried out during the months of January and February 2024.
- Until January 22
- Special regime of entities in VAT (REGE)—incorporations in December 2023
- Until January 30
- Pro rata regularization of provisional deductions
- Request for application of the special pro rata rule for fiscal year 2023
- Procedure to practice the regularization of deductions for investment assets
- Until January 31
- Request for application of provisional percentage of deduction for 2024 other than the one set as definitive by 2023
- During the months of January and February
- Communication of the change in the settlement period (big company)
- As of January
- Certificate of businessmen or professionals resellers of certain electronic devices
- In the month of February
- Presentation Model 347 (annual declaration of operations with third parties)
Read a January 2024 report (Spanish) [PDF 507 KB] prepared by the KPMG member firm in Spain
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