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.

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).

COVID-19: Deferral of customs duties

Thursday, 02 April 2020 / Published in Customs, Excise Duties, International Trade, VAT
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).

COVID-19: The EU prohibits the export of masks and other medical devices

Monday, 16 March 2020 / Published in Customs, International Trade
Starting today and until April 26, the European Union submits for export the authorization of mouth protection masks, gloves and other protective clothing, whether or not they are originated from the EU, in order to guarantee the supply of these goods in the EU single market to deal with the epidemiological spread of COVID-19 in the Member States.

Regulation (EU) 2020/402 of March 14, 2020, making the exportation of certain products subject to the production of an export authorization, lists within Annex I the goods affected by this regulation (protective glasses, masks, gowns, suits and gloves) and the procedure to request the related export license that It will be issued by the authorities of each Member State (within a period of 5 working days -extendable-) , depending on the domestic and  EU community supply and consumption provisions.

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32020R0402&from=ES

The request for authorization for the export of the health goods affected by this measure can be done through electronic means.

From Salinas & Partners, we inform the recurrent export operators of these medical devices that, without the export license that expressly authorizes the exit of these goods from the EU customs territory destined for a third country, the exportation will be prohibited, for the time being, until next April 26.

Coronavirus and Spanish Tax Procedures Underway

Friday, 13 March 2020 / Published in Customs, Excise Duties, VAT
In the framework of the urgent tax measures implemented by the Government of Spain due to the extraordinary situation caused by the Covid-19 coronavirus, the Ministry of Tax has published, on its website, a notice informing taxpayers the extension of the term of the tax procedures that are in progress until an amendment on the tax regulation is published.

https://www.agenciatributaria.es/AEAT.internet/Inicio/_componentes_/_Le_interesa_conocer/ Aviso_importante__ampliacion_de_los_plazos_en_los_procedimientos_tributarios.shtml

In the event that you or your Company is involved in a tax procedure, it will be considered suspended until the Spanish Tax Office issues a new communication.

From Salinas & Partners, we will promptly inform our Clients of any tax communication that may affect both operations and transactions of their business.

Governmental Tax and Customs Annual Plan for 2020

Wednesday, 29 January 2020 / Published in Customs, Excise Duties, VAT
The Spanish Tax Administration has published the Plan Tax and Customs Control (BOE 01/28/2020) with important developments in verification actions taking place during 2020, considering the relevant elements that are weaving the current international environment: Brexit, retaliation measures imposed to the United States, e-commerce, artificial intelligence and data analysis under the Big Data technique, new highly digitized business models, cryptocurrencies and services trade.