Spain: VAT notices due by end of year
Taxpayers must file certain notices by the end of the year to be effective on January 1, 2025.
Under the value added tax (VAT) regulations, taxpayers must file certain notices with the tax authority by the end of the year for them to be effective on January 1, 2025:
- Notifications of elections to apply or waive various aspects of special VAT regime for groups of companies (REGE)
- Notification of election to apply or waive special cash accounting regime
- Notifications of elections to apply or waive other special tax regimes
Read a December 2024 report prepared by the KPMG member firm in Spain