

February 2025 (Studio73/l10n-spain): Implemented BOE 2025 format compliance for l10n_es_aeat_mod303, forced ephemeral tax percentages to 0 for years > 2024, and fixed misplacement of the Recargo equivalencia 0.5% tax type. These fixes align tax data with the new BOE spec, reduce regulatory risk, and improve localization reliability for the 2025 filing season. Commit: 3dbd85f699e0d09448ec3f70ec6997877915665 [12.0][FIX] l10n_es_aeat_mod303: New BOE format 2025.
February 2025 (Studio73/l10n-spain): Implemented BOE 2025 format compliance for l10n_es_aeat_mod303, forced ephemeral tax percentages to 0 for years > 2024, and fixed misplacement of the Recargo equivalencia 0.5% tax type. These fixes align tax data with the new BOE spec, reduce regulatory risk, and improve localization reliability for the 2025 filing season. Commit: 3dbd85f699e0d09448ec3f70ec6997877915665 [12.0][FIX] l10n_es_aeat_mod303: New BOE format 2025.
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