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Spain Modifies Self-Assessment Return Forms

|Approved Changes|Spain
Spain

The Spanish Tax Agency has announced the publication of Order HAC/56/2024 in the Official Gazette on 31 January 2024, which modifies the following self-assessment forms (modelos):

  • Form 123. Withholdings and payments on account of Personal Income Tax, Corporation Tax, and Non-residents Income Tax (permanent establishments). Certain earnings from liquid capital or certain income.
  • Form 210. Non-Resident Income Tax without permanent establishment.
  • Form 211. Non-residents Income Tax. Withholdin…

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