As commented in former entries, regardless of the declaration of alarm status in the country by the Spanish Government no specific postponement measures have been adopted as regards the filing of the periodical VAT returns or its payment for the duration of the COVID crisis which threatens to be...
Although, as we mentioned in a former entry, no especial provisions have been adopted by the central Government as regards the extension of deadlines for the filing and payment of VAT returns, it must be remembered that companies operating in certain Spanish Autonomous Regions having full...
The Council of Ministers held Today has agreed to request from the Congress of Deputies authorization to extend the State of Alarm declared by Royal Decree 463/2020, of March 14, until 00:00 hours on April 12 and will be subject to the same conditions established in Royal Decree 463/2020, of...
Disruption is the title of an interesting book by the Canadian author Sthéphane Mallard about the huge changes resulting from the digital revolution that, affecting in a first instance the technological field, will eventually reshape drastically the world that we know. The ideas the book...
NI DTORA 01/2020 de 16 de marzo, por la que se dictan instrucciones derivadas de la declaración de estado de alarma (RD 463/2020 de 14 de marzo
We commented in our last entry about the special measures adopted by the Spanish Government as regards the filing and payment of periodical VAT returns during the COVID-19 crisis, namely: None. Let’s remind the readers that periodical VAT returns are excluded from the special provisions...
In our previous entry we subjected our comments to any changes that may result from future legislative and administrative measures. They now have been produced with the publication Today in the Official Gazette of Royal Law-Decree 8/2020 of 17 March (the Royal Law-Decree) adopting extraordinary...
Subject to any changes that may result from the new expected legislative and administrative measures, the existing situation as regards the Spanish VAT obligations of non-resident companies operating in the Spanish territory, is as follows: Dead-lines: The second and third additional...
https://www.avalara.com/vatlive/en/vat-news/uk-reconfirms-brexit-vat-postponed-accounting-2021.html
Given its interest we highlight the last entry to the Kluber International Tax blog entitled “Online Marketplaces and EU VAT: Global Reach but Compliance Still Local”. It comments on the EU countries (United Kingdom, Germany, France, Italy and Austria) that, notwithstanding the great...
Royal Law-Decree 3/2020 of 5 February has been published at the Official Gazette of 5 February 2020 (the RDL) in order to, among other European regulations, transpose to the Spanish legislation Council Directive 2018/1910 and Council Implementing Regulation 2018/1912,. As regards VAT the RDL so...
The European Commission has issued a proposal where the Council of the European Union is invited to authorise the opening of negotiations for a new partnership with the United Kingdom of Great Britain and Northern Ireland, to nominate the Commission as Union negotiator and to address...
The State Tax Administration Agency (AEAT) has announced that as of February 3 a new help service for model 303 called “Pre303” will be available in the Procedures section of the electronic office of its website. This service is addressed to a part of the taxpayers who are currently obliged...
From the VAT point of view Spain has territorial specificities arising from the existence of autonomous regions with regulatory powers in indirect taxation. This creates different scenarios varying from territories where the VAT does not apply at all (Ceuta and Melilla) or is substituted by a...
In the Official Journal of the European Union (OJUE) of November 29, 2019, Council Directive (EU) 2019/1995 of November 21, 2019 is published amending Directive 2006/112 / EC as far as it concerns the provisions regarding distance sales of goods and certain national deliveries of goods. This...
