Spain: Implementation of corrective self-assessment in the field of VAT
Ministerial Order HAC/819/2024
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