2024¶

Published in the Boletín Oficial del Estado as BOE-A-2024-26484. Cadrumo’s calculations cite 2 provisions of this text; each one links below to its official wording in the BOE.

Orden HAC/1432/2024, art. df-unica¶

In force from 2024-12-20 (published on 2024-12-19).

Official text, in extract (in Spanish)

No obstante, el apartado uno del articulo unico de esta orden sera aplicable por primera vez para la presentacion del modelo 190 correspondiente al ejercicio 2025
Disposicion final unica

Read Orden HAC/1432/2024, art. df-unica in the BOE

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

Catalogue record

Catalogue identifier:: orden-hac-1432-2024:df-unica
Kind of instrument:: orden
BOE document:: BOE-A-2024-26484
Bundled corpus:: corpus/normatives/html/orden-hac-1432-2024.html#df-unica
Authority:: boe
Evidence tier:: legal_authority
Review status:: agent_reviewed
Date reviewed:: 2026-09-12
Reviewed by:: agent: enrolled from the bundled BOE text alongside art-unico. This disposicion is enrolled SEPARATELY because it is the thing that splits the orden: without it a reader would take the whole article to apply to ejercicio 2024, which is false for apartado uno. Both required_text phrases confirmed present. NOT CLAIMED – no operator countersignature.
Cataloguer’s note:: Disposicion final unica: THE ORDEN HAS TWO EFFECTIVE DATES. Its principal limb applies “por primera vez para la presentacion del modelo 190 correspondiente al ejercicio 2024 y cuyo plazo de presentacion se inicie a partir del 1 de enero de 2025”. Its carve-out defers apartado uno – the SUBCLAVE field at positions 79-80, where clave C subclaves 07, 08 and 09 are rewritten and created – to ejercicio 2025. The bundled 2024 diseno de registro corroborates this from the other side: it PRINTS subclaves 07/08/09 in their post-amendment wording and stamps them “Esta modificacion no sera aplicable” three times, where the 2025 design stamps them zero times. A modelo 190 2024 row asserting clave C subclave 07, 08 or 09 content is therefore NOT grounded by this orden.

Orden HAC/1432/2024, art. unico¶

In force from 2024-12-20 (published on 2024-12-19).

Official text, in extract (in Spanish)

Modificacion de la Orden EHA/3127/2009
EXCESOS ENTREGA ACCIONES EMPRESAS EMERGENTES

Read Orden HAC/1432/2024, art. unico in the BOE

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

Catalogue record

Catalogue identifier:: orden-hac-1432-2024:art-unico
Kind of instrument:: orden
BOE document:: BOE-A-2024-26484
Bundled corpus:: corpus/normatives/html/orden-hac-1432-2024.html#art-unico
Authority:: boe
Evidence tier:: legal_authority
Review status:: agent_reviewed
Date reviewed:: 2026-09-12
Reviewed by:: agent: enrolled from the bundled BOE text. The modelo 190 ejercicio-2024 amendment was bundled as a sources payload (boe-modelo-190-2024-amendment) with NO legal table, so the 2024 revision had no 2024-generation legal authority to cite and cites orden-hac-1431-2025:art-2 instead – an orden that applies to ejercicio 2025 y siguientes. Both required_text phrases confirmed present in the bundled payload. NOT CLAIMED – no operator countersignature. NOT CLAIMED – the per-apartado breakdown is not enrolled; a row grounded on one apartado alone should cite this article and say which.
Cataloguer’s note:: Orden HAC/1432/2024 articulo unico: modifies Orden EHA/3127/2009’s modelo 190. Its apartados reach the SUBCLAVE field at positions 79-80 (clave C subclaves 07, 08 and 09), the CEUTA O MELILLA field at 152, the reducciones applicability at 171-183, and the new EXCESOS ENTREGA ACCIONES EMPRESAS EMERGENTES field at 388. THE APARTADOS DO NOT SHARE ONE EFFECTIVE DATE – see orden-hac-1432-2024:df-unica, which defers apartado uno to ejercicio 2025 while the rest apply to 2024. governs_periods here records the article’s principal application; a casilla or binding grounded on apartado uno alone is NOT covered by this window.