On 22 March 2024, the Spanish Tax Agency published Order HAC/265/2024 in the Official Gazette. This announcement introduces the personal income tax and wealth tax return forms (modelos) for the fiscal year 2023. These are as follows: Form

The Spanish government announced that it is considering reintroducing specific tax measures after the Constitutional Court of Spain has ruled them as unconstitutional. On 18 January 2024, the Constitutional Court ruled that particular provisions of

On 31 January 2024, Spain published the Royal Decree 117/2024 in the Official State Gazette in which it outlined the implementation of the due diligence procedures and regulations for the compulsory automatic exchange of information among digital

On 31 January 2024, the Spanish Tax Agency published the Order HAC/56/2024 in the Official Gazette, which brings modifications to the self-assessment forms (modelos) listed below: Form 123. Withholdings and payments on account of the Personal

On 1 February 2024, Argentina released General Resolution 5482/2024, which outlines the suspension of collection lawsuits and enforced collection measures for specific groups of taxpayers. These include: micro, small, and medium enterprises

Spain’s Ministry of Finance reveals that it is working on the final legislation for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. The current consultation on the