Form 490 template
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Order HFP/307/2023, of 28 March, amending Treasury Order/590/2021, of 9 June,
Law 4/2020 adjusts taxable income for certain territories of Spain based on their percentage of GDP contribution to the State. The adjustment affects the taxable base and the amount attributable to the State, which in turn impacts the tax rate. This adjustment applies to the Autonomous Communities of Álava, Guipúzcoa, Vizcaya, and Navarre for different periods.
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