Spain: Implementation of corrective self-assessment in the field of VAT

Ministerial Order HAC/819/2024

September 12, 2024

Ministerial Order HAC/819/2024 (dated July 30, 2024, and published August 5, 2024) implements corrective self-assessment in the field of value added tax (VAT) in model 303, in accordance with measures introduced by Law 13/2023 and Royal Decree 117/2024.

Read a September 2024 report prepared by the KPMG member firm in Spain

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