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