The new Spanish Plastic Excise Duty

Thursday, 07 July 2022 / Published in Customs, Excise Duties
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.

Governmental Tax and Customs Annual Plan for 2022

Thursday, 07 July 2022 / Published in Customs, Excise Duties, VAT
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.

Tariff classification for 2022

Wednesday, 03 November 2021 / Published in Customs, International Trade
As of January 1, 2022, the tariff classification of the 2022 edition of the Harmonized System (HS) for goods in international trade will apply.

COVID-19: The EU makes the export of vaccines subject to authorization

Tuesday, 16 March 2021 / Published in Customs, International Trade
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.

Considerations to the Judgment of the CJEU on the IVPEE

Tuesday, 16 March 2021 / Published in Electricity Tax, Excise Duties
This 2021 puts an end to the great unknown raised around the legality of the Tax on the Value of Electricity Production (IVPEE) and the controversy raised since its creation, which led producers and consumers of electricity to challenge the suitability of it.

Brexit: VAT Refund to Non-Established

Tuesday, 05 January 2021 / Published in Customs, International Trade, VAT
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.

Brexit: Returned Goods, What do I have to do?, Do I have to pay again?

Thursday, 17 December 2020 / Published in Customs, International Trade, VAT
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.

The EU responds to the US in relation to tariffs

Tuesday, 10 November 2020 / Published in Customs, International Trade
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.

CJEU: Technology developed in the EU should be included in the customs value of goods imported into EU customs territory

Tuesday, 15 September 2020 / Published in Customs, International Trade
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.

VAT Compliance: Amendment of Spanish Forms 303, 322 and 353

Friday, 11 September 2020 / Published in Customs, VAT
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).