Update on e-Invoicing

Thursday, 10 April 2025 / Published in e-Invoicing

On 2 April 2025, Royal Decree 254/2025, of 1 April, amending Royal Decree 1007/2023, of 5 December, was published in the Official State Gazette (BOE). This regulation establishes the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, as well as the standardisation of invoicing record formats.

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EU responds to US with more tariffs

Monday, 31 March 2025 / Published in Customs, International Trade

As of April 15, imports into the European Union of certain products originating in the United States will be subject to an additional ad valorem tariff in the range of 4.4 to 25 percent, with some of these products potentially exceeding a total tariff of 50 percent.

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Governmental Tax and Customs Annual Plan for 2025

Monday, 17 March 2025 / Published in Customs, Electricity Tax, Environmental Taxes, Excise Duties, International Trade, VAT

On 17 March, the Tax and Customs Control Plan was published (BOE Resolution of 27 February), which sets out the lines of action and strategies to be carried out by the Tax Agency in 2025 for the effective application of the State tax and customs system

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New Rules on Excise Warehouses and Guarantees for Fuels

Friday, 03 January 2025 / Published in Excise Duties, VAT

The latest Official Gazette publications have introduced several tax reforms affecting Value Added Tax (VAT) and Excise Duties (IIEE), particularly as they directly affect the management of fuels, diesel and biofuels.

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Electronic Cigarette Tax

Monday, 30 December 2024 / Published in Excise Duties

In recent days, the Spanish Official Gazette has published several tax reforms introducing new taxes, among them the creation of the Tax on Liquids for Electronic Cigarettes and Tobacco-Related Products.

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EU-Kenya Trade Agreement

Thursday, 04 July 2024 / Published in Customs, International Trade

On July 1, 2024, the new Trade Agreement between the European Union and Kenya came into force. The primary objective of this Agreement is to support the African state’s integration into the global economy through trade liberalization, promoting sustainable development, and contributing to the eradication of poverty.

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EU: Customs duties on imports of Chinese electric cars

Friday, 14 June 2024 / Published in Customs, International Trade

Starting next July 4, Chinese electric cars introduced into the EU will be subject to a provisional tariff of up to 38.1% of the value of the car.

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EU-New Zealand Trade Agreement

Tuesday, 07 May 2024 / Published in Customs, International Trade

The new Trade Agreement between the European Union and New Zealand, which will promote a closer economic relationship between the two parties, generating significant economic opportunities for businesses and consumers, came into effect last May 1st, 2024.

Governmental Tax and Customs Annual Plan for 2024

Thursday, 29 February 2024 / Published in Customs, Electricity Tax, Environmental Taxes, Excise Duties, International Trade
The Spanish Customs and Tax Plan has been published (Spanish Official Gazette 02/29/2024), which breaks down the actions to be carried out by the Spanish Tax Agency in 2024.

New developments in indirect taxation and environmental taxation for 2024: Spanish Royal Decree-Law 8/2023

Friday, 29 December 2023 / Published in Electricity Tax, Environmental Taxes, Excise Duties, VAT
On December 28, 2023, Spanish Royal Decree-Law 8/2023, of December 27, 2023, was published in the Official State Gazette, adopting measures to face the economic and social consequences derived from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought (RD-l 8/2023), among which, we highlight the following in relation to Value Added Tax, Excise Duty on Electricity and Tax on the Value of the Production of Electric Energy: