- VAT applications must be made by 31 December 2023 in Spain
- The applications are necessary for the measures to be effective from 1 January 2024
- The applications include the special regime of the group of entities (REGE) in VAT, special regime of the cash criterion, other special regimes, and electronic keeping obligation of record books (SII)
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
