ACCID Nº 04/2024

Jun 28, 2024Informative notes

Accounting news


  • Electronic invoicing. Invoicing computer systems and VERI*FACTU systems available at the Treasury for B2B (Business to Business) relations. [+Info]
  • Corporate Income Tax Manual 2023. [+Info]
  • Information note from the Tax Agency on the modifications to form 303 in relation to the new rectification regime. [+Info]
  • Value Added Tax. Modification of form 361. [+Info]


  • EFRAG (a private association created in 2001 with the impetus of the European Commission to serve the public interest) publishes its May 2024 report summarizing public technical discussions and decisions taken. It includes the latest developments on financial reporting and sustainability standards. [+Info]
  • The ISSB (International Sustainability Standards Board) June 2024 update is now available. [+Info]
  • Update on EFRAG Secretariat briefings on the use of IFRS 19 (International Financial Reporting Standards). Subsidiaries without public accountability. [+Info]  
    • An EU (European Union) perspective on the scope of IFRS 19. Who could apply IFRS 19 in the EU? [+Info]
    • Updated study on the compatibility of the EU accounting directive with IFRS 19. [+Info]

CNMV Communications

  • The CNMV (Comisión Nacional de Mercado de Valores) publishes questions and answers on the use of Distributed Registration Technologies (TRDs) in the representation of financial instruments. [+Info]

Tax Agency queries of interest

  • General Subdirectorate of Personal Income Tax.

The taxpayers belong to the national team of a certain sports specialty. The team has participated and participates regularly in World Championships, in qualifying tournaments to participate in the Olympic Games and even participating in the same and winning medals. The sportswomen have the classification of High Level Sportswomen. We would like to know the IRPF taxation of the amounts received from the Federation for the medals obtained in tournaments or Olympics.

Binding consultation of the Directorate General of Taxes No. V1120-23. [+Info]

Barcelona, June 28, 2024.




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