Changes to the frequency of filing Spanish ECSL returns
Spain has updated the ECSL form (Modelo 349) introducing new codes for reporting. Also the frequency of filing this return is updated.
Spain has updated the rules on ECSL returns to reflect the quick fixes and to cancel the option of filing annual returns.
As anticipated in our earlier news update, Spain joined the countries that updated their ECSL forms to implement the quick fixes. Additionally, Spanish tax authorities revised the rules on frequency of filing.
Changes on frequency of Spanish ECSL returns
As of 1 March 2020, it is no longer possible to submit Annual ECSL returns. These annual returns were allowed when the following two conditions were met:
- Annual turnover in Spain below 35,000€; and
- Amount of intra-Community supplies of goods during the previous year did not exceed 15,000 €.
Going forward, the only applicable reporting periods of ECSL returns will be monthly and quarterly. The standard filing period is monthly, but these returns can be submitted quarterly if the amount of intra-Community supplies of goods and services during the current or any of the previous four quarters did not exceed 50,000 €.
You can find detailed information about Spanish ECSL returns in our VAT manuals published in our website.
Additional codes in the Spanish ECSL returns to introduce quick fixes
The new ECSL form introduced codes R, D and C to report transactions that fall within the new simplified call-off stock regime of the quick fixes that entered into force on 1 January 2020.
- Code R should be used to report a movement of stock from an EU country into Spain under the new simplified regime.
- Code D should be used to report the return of goods from Spain into its country of origin when such goods have been introduced under the new call-off stock simplified regime.
- Code C should be used to report replacements of goods that are sent back to its country of origin when such goods have been introduced under the new call-off stock simplified regime.
It is important to note that these codes should only be used by businesses who benefit from the simplified call off stock regime in Spain. At Marosa we will be happy to help you with the conditions, documentation, and application to be submitted.
The above changes are applicable already as of 1 March 2020.