2021¶

Published in the Boletín Oficial del Estado as BOE-A-2021-9721. Cadrumo’s calculations cite 2 provisions of this text; each one links below to its official wording in the BOE.

Orden HAC/590/2021, art. 1¶

In force from 2021-06-09 (published on 2021-06-08).

Official text, in extract (in Spanish)

Se aprueba el modelo 490
Impuesto sobre Determinados Servicios Digitales

Read Orden HAC/590/2021, art. 1 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:: orden-hac-590-2021:art-1
Kind of instrument:: orden
BOE document:: BOE-A-2021-9721
Bundled corpus:: corpus/normatives/html/orden-hac-590-2021.html#a1
Authority:: boe
Evidence tier:: legal_authority
Review status:: agent_reviewed
Date reviewed:: 2026-07-04
Reviewed by:: agent-prepared (corpus-grounded against the bundled BOE-A-2021-9721 art 1; pending operator re-stamp)
Cataloguer’s note:: Orden HAC/590/2021 art 1: aprueba el modelo 490, autoliquidación del Impuesto sobre Determinados Servicios Digitales. Orden habilitante del modelo 490.

Orden HAC/590/2021, art. 3¶

In force from 2021-06-09 (published on 2021-06-08).

Official text, in extract (in Spanish)

deberá presentarse e ingresarse durante el mes siguiente
periodo trimestral natural

Read Orden HAC/590/2021, art. 3 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:: orden-hac-590-2021:art-3
Kind of instrument:: orden
BOE document:: BOE-A-2021-9721
Bundled corpus:: corpus/normatives/html/orden-hac-590-2021.html#a3
Authority:: boe
Evidence tier:: legal_authority
Review status:: agent_reviewed
Date reviewed:: 2026-07-04
Reviewed by:: agent-prepared (corpus-grounded against the bundled BOE-A-2021-9721 art 3; pending operator re-stamp)
Cataloguer’s note:: Orden HAC/590/2021 art 3: plazo de presentación del modelo 490. Se presenta e ingresa durante el mes siguiente al correspondiente periodo trimestral natural.