- Royal Decree 1305/2024 approves the Regulation of the sanctioning procedure for INTRASTAT violations
- The Regulation will come into force on February 1, 2025
- It modifies the Regulation of the administrative sanctioning procedure for violations of the Law on the Public Statistical Function
- The sole transitional provision addresses procedures already initiated and retroactivity of the Royal Decree
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.