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.
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.
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.
In communion with the operators of the sector and professionals in the field, we expected that what happened last week would happen: the Superior Court of Justice of Valencia (SCJV) has raised a series of questions for the European Union Court of Justice (CJEU) on the possible violation of the Electricity Tax (known as IVPEE for its acronym in Spanish) and of the national law emanating from it (Law 15/2012) on the EU Directives regulating the taxation of energy products, electricity and excise duties, as well as other products of an environmental nature.
In principle, next March 29, 2019 is the date for no deal of the United Kingdom from the European Union. As of today, the Parliament of the United Kingdom has not ratified the agreements reached between the government of that country and the European Union. If that date arrives with no deal, the exit will have important consequences, from the point of view of indirect taxation (Customs, VAT and Excise Duties), for economic operators both in the EU and in the United Kingdom.
The Tax and Customs Control Plan contains the general guidelines on the verification and investigation procedures to be carried out by Tax and Customs Authorities during 2019 to taxpayers with identified as risky, in order to mitigate tax and customs fraud.
