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:
The Spanish Customs and Tax Plan has been published (Spanish Official Gazette 02/27/2023), which breaks down the actions to be carried out by the Spanish Tax Agency in 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.
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.
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).
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.
On January 1, 2020, the so called “Quick Fixes” of the VAT Action Plan that the Commission has implemented for cross-border trade through Directive (EU) 2018/1910 enter into force.