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The resolution modifies the voluntary payment period for the 2026 Economic Activities Tax (IAE) receipts, covering both national and provincial quotas. It also establishes the payment locations for these quotas, in accordance with General Tax Law 58/2003 and Order PRE/3581/2007.
For IAE taxpayers, the regulation alters the 2026 payment schedule, necessitating updated cash flow planning to avoid late payment interest. The change in payment location also requires taxpayers to direct their payments to the new points or systems established by the AEAT.
The tax team reviews your specific situation.
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