The Spanish tax authorities announced changes to the content of SII files. These changes will...
As from 1 July 2016, all communications with the Spanish tax authorities made by large taxpayers filing monthly VAT returns must be made electronically through the portal of the tax authorities.
Not complying with this obligation will carry a fixed penalty of €250. Large taxpayers in Spain have a turnover exceeding €6,000,000 . This is not an optional regime, as soon as the turnover exceeds this limit, a company is automatically registered in the large taxpayers´ regime. This registration requires additional reporting obligations such as the real-time reporting planned in Spain.
More information about the mandatory electronic communications can be found in the website of the tax authorities.
In Spain, it is already mandatory to set up an electronic mailbox where all correspondence from the tax authorities is received. This obligation applies to all VAT registered taxpayers, including non-established companies. With the changes introduced last July, large taxpayers will also be obliged to send information to the authorities electronically.