5 Major Developments in Spain

5 Major Developments in Spain

• Spain Launches Public Consultation on Mandatory B2B E-invoicing
• “Crea y Crece” law makes the use of the Electronic Invoice mandatory among companies, SMEs and self-employed in Spain
• Services performed by Spanish branch for foreign head office not subject to VAT (National High Court decision)
• New Securities Tax Measures Passed by the Government
• Mandatory B2B E-Invoicing – Public consultation

Bad Debts (Relief for Underpaid Sales Invoices)

• Procedure for the recovery of VAT and IGIC accrued in the event of non-payment

• A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023

• Changes to the bad debt procedures per Jan 1, 2023

• Tax measures in 2023 budget law

• VAT measures in 2023 budget law

Composite Supply

• Reinvoicing restaurant expenses. Applicable rate.

Coronavirus

• Reduced VAT Rates on Face Masks and Electricity Extended and Zero Rate on Basic Foods

Customs

• Publication of the technical import guide adapted to the Customs Union Code (CCC)

DAC7

• Spain Approves Legislation To Implement DAC 7

Deduction (Input Tax Credit)

• Deduction of input VAT for costs of home office

• Film and theater entrepreneur builds a house on a plot of land owned by him – deduction of input VAT

• 0% VAT rate of RD-Law 20/2022, of December 27, does not limit the right to deduct paid VAT

• Deduction of VAT is a right

• Conflict No. 11. Artificial splitting of language teaching activity in two companies for the deduction of input VAT

• Conflict No. 10. Exempt activities. Artificial filing of a company for the deduction of VAT paid

• Deduction of VAT on the purchase of tickets to sporting events

• Flashback on ECJ Cases – C-427/10 (Banca Antoniana Popolare Veneta) – Different terms for refunds in fiscal vs civial law

ECJ (European Court of Justice)

• ECJ C-585/20 (BFF Finance Iberia S.A.U.) – Judgment – Late payment Directive, interest also on the VAT amount

• Flashback on ECJ Cases – C-427/10 (Banca Antoniana Popolare Veneta) – Different terms for refunds in fiscal vs civial law

E-Commerce / Electronic services

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• VAT measures in 2023 budget law

E-Invoicing

• Spanish mandatory B2B e-invoices July 2024 – public consultation

• Public consultation on the draft royal decree with regard to electronic invoicing between companies and professionals

• Spain: Public Consultation Related to B2B Mandatory e-Invoicing Launched

• Public Consultation of the draft Royal Decree about Mandatory B2B E-invoicing

• Mandatory B2B E-Invoicing – Public consultation

• General requirements of the newly published royal decree for new invoicing requirements in Spain

• Spain Launches Public Consultation on Mandatory B2B E-invoicing

• The latest updates regarding B2B e-invoice in Spain

• Mandatory B2B E-invoicing in Spain – Public Consultations

• SII – Immediate Supply of Information – Technical specifications

• “Crea y Crece” law makes the use of the Electronic Invoice mandatory among companies, SMEs and self-employed in Spain

• Does the TicketBai obligation affect SII requirements?

• “Crea y Crece” law makes the use of the Electronic Invoice mandatory among companies, SMEs and self-employed in Spain

• e-Invoicing in Spain

• Spain approves B2B electronic invoicing

• Deadlines for the implementation of computerized invoicing systems in Spain

• Ticket Bai Spain’s New Invoicing and Tax Compliance System

• Spain: Mandatory Electronic Invoicing between Companies – FAQ

Environmental Tax

• General Look to Plastic Tax Regulation

• Spanish plastic tax: frequently asked questions

• How Has The New Tax On Non-Refillable Plastic Packaging Changed Spain?

• New Spanish tax on non-reusable plastic packaging

• Tax on non-reusable packaging

• Order on the registration and reporting requirements of the Plastic Packaging Tax

• Order that regulates the Special Tax on Non-Reusable Plastic Containers enters into force

• Clarifications and further guidance provided for Spain’s plastic packaging tax which came into force on 1 January 2023

• The Spanish Plastic Tax has become effective

• Webinar Marosa on Spanish Plastic Tax

Exemption

• TEAC Resolution: VAT. Renting operations with additional insurance benefits. Independent or accessory activities. Self insurance.

• Bill exempts qualifying transfers of securities from VAT and transfer tax

• New Securities Tax Measures Passed by the Government

• Conflict No. 11. Artificial splitting of language teaching activity in two companies for the deduction of input VAT
• Conflict No. 10. Exempt activities. Artificial filing of a company for the deduction of VAT paid

• Sale of non-buildable land may not be exempt

• Consultation V1956-22: Transfer of industrial warehouse by public auction

• The sale of non-buildable land may not be exempt

Export

• Export of goods under the travelers’ regime

Fiscalization

• System comparison: No Fiscalization and Introduction of Fiscalization in Spain (State Level)

• Do vending machines in Spain have to comply with the TicketBAI requirements?

Fixed Establishment

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

Fraud / Tax Evasion

• Spain introduces VAT reverse charge on gold, mobile phones, and electronics

Intrastat

• European Union: Various Changes to Forms & Intrastat Thresholds

Invoice

• General requirements of the newly published royal decree for new invoicing requirements in Spain

• The Main Difference between an Invoice and a Simplified Invoice in Spain

• Should corrective invoices indicate a negative or positive sign of the rectification made?

• New Requirements for Computerized Invoicing Systems (SIF)

• Some clarifications on the issuing of corrective invoices

• Obligation and legal requirements when raising an invoice

Legislative Change

• VAT Rate reductions on energy and basic food products

Liability (Reverse Charge/Withholding)

• Spain introduces VAT reverse charge on gold, mobile phones, and electronics – VATupdate
• Flashback on ECJ Cases – C-427/10 (Banca Antoniana Popolare Veneta) – Different terms for refunds in fiscal vs civial law

• Extension of the reverse charge mechamism to supplies of waste and scrap of plastic and textile materials

• Spain Gazettes Budget Law 2023, Limits VAT Supply of Services Rules, Amends Applicability of Reverse Charge Mechanism

• Tax measures in 2023 budget law
• VAT measures in 2023 budget law

• Spanish VAT reverse charge update

Place of Supply

• Spain reduces the scope of the Use and enjoyment rule

• Modification of the VAT ‘Effective Use or Enjoyment Rule’ in Spain

• Eliminating Use and Enjoyment on Electronic Services Effective 1 January 2023

• Spain Gazettes Budget Law 2023, Limits VAT Supply of Services Rules, Amends Applicability of Reverse Charge Mechanism

• Effective use or enjoyment rule for VAT modified

• A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023
• Tax measures in 2023 budget law

• Spain limits scope of use and enjoyment VAT rule from 2023

• VAT measures in 2023 budget law

Private Use

• Deduction of input VAT for costs of home office
• Film and theater entrepreneur builds a house on a plot of land owned by him – deduction of input VAT

Rate

• Reinvoicing restaurant expenses. Applicable rate.

• Temporary rate of 5% to wood by-products, wood chips, sawdust, bark, etc

• Temporary rate of 5% to olive stones and almond shells, intended to be used directly as fuel

• Temporary rate of 5% to liquified natural gas

• Temporary rate of 5% to the supply of heating

• Temporary rate of 5% to the supply of meteorological review of the equipment, checking of the meter and/or reading, IRC fee

• Temporary rate of 5% to the supply of liquified compressed natural gas and liquified natural gas, both used in the propulsion of vehicles

• Film and theater entrepreneur builds a house on a plot of land owned by him – deduction of input VAT

• Reply to pharmacists about VAT rate to certain pharmaceutical products

• Inflation on Spain’s food prices reaches record levels despite VAT cuts in January

• 0% VAT rate of RD-Law 20/2022, of December 27, does not limit the right to deduct paid VAT

• Spanish consumer survey: VAT reduction for food has limited effect

• Tax collection and distribution effects of the reduction in VAT rates on certain food products

• Spanish anti-inflation package approved despite right-wing abstention

• Supreme Court dictates that balloon rides do not have reduced VAT on passenger transport

• Changes to Spanish VAT rates for food & feminine hygiene products

• VAT rate for fruits, bread, etc.

• Are you aware of the latest VAT rate changes in Spain?

• VAT rate in the acquisition of olives by the associates of an association of companies from farmers

• VAT Rate reductions on energy and basic food products

• Government reduces VAT on basic foods to 0%

• Spain adds food to domestic gas for 2023 temporary VAT cuts

• Feminine Care products and Contraceptives subject to 4% VAT

• Temporary and extraordinary reduction of the VAT rate between January 1 and June 30, 2023

• Pubication of Royal Decree-Law 20/2022 and its implications for VAT – VAT rate reduction

• Spanish 2023 Budget Tax Measures and Other Tax Measures

• Reduced VAT Rates on Face Masks and Electricity Extended and Zero Rate on Basic Foods

• Informative note VAT rates and equivalence surcharge RD-Law 20/2022

• Reduction of VAT on staple food

• VAT reductions in Spain in 2023

• VAT measures in 2023 budget law

• Main tax changes introduced by Royal Decree-Law 20/2022 – Reduced VAT rates

• Relevant news regarding VAT and Excise Taxes included in Royal Decree-Law 20/2022

• Canary Islands: Reduced VAT Rates on Face Masks and Gloves Extended to 30 June 2023

Real Estate/Immovable Property

• Lease with option to purchase a property by developer

• Deduction of input VAT for costs of home office
• Film and theater entrepreneur builds a house on a plot of land owned by him – deduction of input VAT
• New Securities Tax Measures Passed by the Government
• Sale of non-buildable land may not be exempt
• Consultation V1956-22: Transfer of industrial warehouse by public auction
• The sale of non-buildable land may not be exempt

Real Time Reporting/Continuous Transaction Controls

• Bizkaia: What is the Batuz tax system?

• Gipuzkoa region will have to comply with the TicketBAI obligation by the middle of 2023

• Does the TicketBai obligation affect SII requirements?

• SII AEAT | Immediate Supply of Information in Spain

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• Gipuzkoa Tax Authority clarifies the impact of the TicketBAI obligation on local SII

Reporting / Compliance

• Bizkaia: What is the Batuz tax system?

• More European countries implement ”Pre-Filled” VAT returns

• Supreme Court: Taxpayers can request the rectification and the corresponding refund of undue income with respect to a complementary VAT self-assessment

• 6 VAT Country guides on Spain

• Immediate Supply of Information on VAT (SII)

• New Securities Tax Measures Passed by the Government
• Does the TicketBai obligation affect SII requirements?

• Note on the new types of VAT equivalence surcharge

• SII AEAT | Immediate Supply of Information in Spain

• New Requirements for Computerized Invoicing Systems (SIF)

• Spain VAT Guide for Businesses

• Summary of the tax measures of the General State Budget Law for the year 2023

• Spain VAT guide

• A guide to VAT – Doing business in Spain

• Informative note VAT rates and equivalence surcharge RD-Law 20/2022

• Spain updates VAT forms in 2023

• Spain Updates VAT Forms For VAT Returns

Supply of Services

• Spain reduces the scope of the Use and enjoyment rule
• Modification of the VAT ‘Effective Use or Enjoyment Rule’ in Spain
• Eliminating Use and Enjoyment on Electronic Services Effective 1 January 2023
• Effective use or enjoyment rule for VAT modified
• A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023
• Tax measures in 2023 budget law
• Spain limits scope of use and enjoyment VAT rule from 2023

Taxable Amount

• Changes to the bad debt procedures per Jan 1, 2023

Tax Authorities / Penalties

• Spanish Tax Audit Plan for 2023

• Supreme Court: Taxpayers can request the rectification and the corresponding refund of undue income with respect to a complementary VAT self-assessment

• Supreme Court: Default interest for late payment of invoices by the Administration must be calculated taking into account the VAT rate

• Spanish anti-inflation package approved despite right-wing abstention

Taxable Transaction

• Services performed by Spanish branch for foreign head office not subject to VAT (National High Court decision)

• Resale vehicle subject VAT for 50% of the value

Technology

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

ViDA

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

War in Ukraine

• Relevant news regarding VAT and Excise Taxes included in Royal Decree-Law 20/2022