On the 19 December 2022, the Agencia Estatal de Administración Tributaria (AEAT) published the new Modelo 480 for future submissions, including 2022, in the Spanish Gazette.
Alongside this, an extension for the annual tax submission has been confirmed, with submissions allowed up to 31 January. This is a positive change as it allows for more time for the return to be prepared and submitted after the monthly submission date of 20 January.
This change does not impact the filings in the provinces.
