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Spain Modifies Self-Assessment Return Forms

07 February 2024

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Approved Changes

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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. Withholding in property purchases from non-residents without permanent establishment. Form 213. Special tax on real estate assets of non-resident organizations. Form 216. Non-residents Income Tax. Incomes obtained without the mediation of a permanent establishment....