Industries

Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.

How We Work

We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.

Learn more

Careers & Culture

What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.

Learn more

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

January 11, 2024

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's Privacy Statement.

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline