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

Romania has implemented various tax amendments for 2024 that include new turnover taxes, VAT rate changes, and mandatory electronic invoicing. These tax changes are: A new regulation that imposes a 1% minimum turnover tax on companies with

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