Below you will find a summary of what, who, how and when these tax measures affect.
What does it affect?
The amount of the limits for applying the Simplified nursing homes email list Regime and the Special Regime for agriculture, livestock and fishing.
Who does it affect?
To those taxpayers who already apply or want to apply the Simplified Regime and the Special Regime for agriculture, livestock and fishing.
How does it affect?
The current limits are maintained for both the Simplified Regime and the Special Regime for agriculture, livestock and fishing.
When does it affect?
Effective 12/02/2022
Effective from 01/01/2022 with indefinite validity.
In summary, the current limits for applying the Simplified Regime and the Agriculture, Livestock and Fisheries Regime are maintained.
REGULATORY FORAL DECREE 1/2022, of February 8, which modifies Foral Regulation 7/1994, of November 9, on Value Added Tax with regard to temporary exemptions relating to imports and certain supplies, in response to the COVID-19 pandemic and by which certain tax measures are extended in the Value Added Tax and in the Tax on the value of the production of electrical energy. See the official publication at this link.
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