Spain’s tax authority is seeking public input on 5 March 2025 concerning a draft order and form to approve corporate tax and non-resident income tax declaration models for permanent establishments in Spain.
The order introduces changes to the declaration models, including corrective self-assessment, allowing taxpayers to fix previous self-assessments using a standardized model.
If approved, the order will take effect for tax periods between 1 January 2024 and 31 December 2024.
The deadline to submit comments is 25 March 2025. Comments can be sent by email to normativa.sgtt@correo.aeat.es.
