Spain Publishes Personal Income Tax and Wealth Tax Returns for 2023

The Spanish Tax Agency has announced the publication of Order HAC/265/2024 in the Official Gazette on 22 March 2024, which approves the personal income tax and wealth tax return forms (modelos) for 2023. This includes:

• Form D-100, the personal income tax return;
• Form 100, the document for personal income tax payment or refund;
• Form 102, the document for the second installment of personal income tax (if applicable);
• Form D-714, the wealth tax return; and
• Form 714, the document for wealth ta…