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New regulations for 2024

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Main tax changes introduced by Royal Decree-Law 9/2024, of December 23, which adopts urgent measures in economic, tax, transport, and Social Security matters, and extends certain measures to address situations of social vulnerability

VALUE ADDED TAX

- Simplified regimes and those of agriculture, livestock and fishing

  • The deadlines for resignation and revocation will be from December 25, 2024 to January 31, 2025 .

Resignations and revocations submitted for the year 2025 during the month of December 2024 prior to the start of the previous period will be deemed to have been submitted during the valid period. However, taxpayers may modify their option within the previously established period from December 25, 2024 to January 31, 2025.

  • Limits for the application of both regimes in the years 2016 to 2025 .

For the years 2016 to 2025, both inclusive, the amount of 150,000 euros referred to in the first indent of number 2 and number 3 of section two of article 122, and number 6 of section two of article 124 of Law 37/1992 on VAT, is set at 250,000 euros.

- Gasolines, diesel fuels and biofuels: trusted operator condition

For reasons of greater efficiency in the application of the provisions of Law 7/2024, of December 20, regarding hydrocarbon fraud, in the field of Value Added Tax and regarding fiscal warehouses is expressly included, for reasons of legal certainty, section 1.4, of tariff 1 of article 50.1, of Law 38/1992 , of December 28, on Special Taxes so that there is no doubt about the inclusion of subsidized diesel in the new management system for fiscal warehouse withdrawals, and the volume of withdrawals necessary to attribute the qualification of reliable operator is reduced to 550 million, so that the control of these operations is combined with the minimum administrative burden for the affected operators.

Real Decreto-ley 9/2024, de 23 de diciembre,

por el que se adoptan medidas urgentes en materia económica, tributaria, de transporte, y de Seguridad Social, y se prorrogan determinadas medidas para hacer frente a situaciones de vulnerabilidad social.