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Amendment of VAT Form 303: Changes in Tax Rates and Equivalence Surcharges for 2024

  • Order HAC/819/2024 modifies the Value Added Tax form 303
  • The purpose is to adapt the form to the corrective self-assessment introduced by Law 13/2023
  • The Order allows for the declaration of new tax rates and equivalence surcharges
  • It applies to self-assessments for the September 2024 and third quarter of 2024 settlement periods.

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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