Spain - New legal developments in the tax framework




On June 16, 2020, the ministerial order HAC / 530/2020, of June 3, was published in the BOE, which develops the tenth final provision of Law 34/2015, of September 21, on the partial modification of the General Tax Law 58/2003, of December 17, approves the 770 models, "Self-assessment of interest on late payment and surcharges for the voluntary regularization provided for in article 252 of the General Tax Law" and 771 "Self-assessment of tax quotas terms and tax periods without a model available at the official web site of the AEAT for the voluntary regularization provided for in article 252 of the General Tax Law.

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