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Changes to VAT, Special Taxes, and Direct Taxation Regulations in Royal Decree 1171/2023

  • Royal Decree 1171/2023 modifies the Value Added Tax Regulation, the Regulation of Special Taxes, and the Regulation of friendly procedures regarding direct taxation.
  • The modification was published in the BOE on December 28.
  • The Value Added Tax Regulation was approved by Royal Decree 1624/1992 on December 29.
  • The Regulation of Special Taxes was approved by Royal Decree 1165/1995 on July 7.
  • The Regulation of friendly procedures regarding direct taxation was approved by Royal Decree 1794/2008 on November 3.

Source: sede.agenciatributaria.gob.es

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.

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