The new Spanish Law 7/2022, of 8 April, on waste, introduces several measures to protect the environment from plastic pollution while fostering growth and innovation and, among others, introduces the new Spanish Plastic Excise Duty will enter into force on January 1st 2023.
The Tax and Customs Control Plan (BOE 01/31/2020) has been published with new actions in the audits that will take place during 2022, taking into account the economic recovery, the companies and sectors benefited by the outbreak of COVID- 19, the boom in electronic commerce, the effects of the first anniversary of BREXIT, among other issues with tax impact.
As of January 1, 2022, the tariff classification of the 2022 edition of the Harmonized System (HS) for goods in international trade will apply.
From March 13 to June 30, 2021, exports from the EU customs territory of vaccines against Covid-19 will be subject to a prior export authorization.
Today the Spanish Official Gazette published the Resolution of January 4, 2021, on the refund of Value Added Tax to entrepreneurs or professionals established in the United Kingdom of Great Britain and Northern Ireland.
As we have been notifying, as of January 1, 2021, the United Kingdom ceases to be part of the customs territory of the European Union, becoming a third country in any acquisition and/or delivery, going on to treat such transactions as operations of import and / or export.
As from today, November 10, imports into the European Union of some products originated from the United States will be subject to an additional ad valorem customs duty in the range of 15 to 25 percent.
On September 10, 2020, the Court of Justice of the European Union has ruled judgment in case C-509/19 (BMW against German Customs Office) by means of which it considers that, to determine the customs value of an imported goods, the economic value of a software developed in the European Union (EU) and free of charge from the buyer (importer) to the seller (exporter) established in a third country, must be added to the transaction value.
Last September 4th, the Spanish Tax Authorities published the draft to amend the Spanish VAT Returns Form 303 (adopted by Spanish Order EHA/3786/2008 of December 29th), Form 322 and 353 (adopted by Spanish Order EHA/3434/2007 of November 23rd).
The Spanish Government has published the Royal Decree-Law 11/2020, of March 31 2020, entered into force yesterday, which approves urgent measures to try to mitigate impacts of Coronavirus (COVID-19).