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  • Important changes on the Spanish Intrastat return

    The Spanish authorities published important changes on the content of Intrastat returns. These changes will simplify the preparation of Intrastat returns in Spain, although they will require changes in the current process. Our Country manuals provide detailed information about Spanish Intrastat obligations. Simplifications in Spanish Intrastat returns Going forward, the period when a movement of goods from or into other EU countries is reported must match the tax point of the intra-Community supply or acquisition. Before these changes, the period...
    • By Marosa VAT
    • Published 06/07/2018 10:18
  • Canary Islands introduce SII real-time reporting as from January 2019

    Real-time reporting on the Canary Islands as from January 2019 On 16 May, The Canary Islands tax authorities announced the implementation of real-time reporting of all invoices issued and received. This obligation will be in line with the actual Spanish real-time reporting called SII. The new obligation will be mandatory for businesses subscribed to the monthly refund scheme. At the moment the Canarian tax authorities are developing the technical infrastructure required to submit the XML files on real time. You...
    • By Marosa VAT
    • Published 28/06/2018 11:10
  • Spanish VAT recovery of employee expenses under the SII

    You can now claim Spanish input VAT on employee expenses that were excluded from your VAT return following the implementation of the Spanish SII. Together with our local partner, we will process and convert those expenses into valid invoices that you can post in bulk into your system and include in your Spanish SII report and VAT return.. What was the problem with recovery of employee expenses? The Spanish SII requires all transactions to be reported individually. Even employee expenses...
    • By Pedro MAROSAVAT
    • Published 07/06/2018 23:36
  • Spanish matriculation tax and VAT on chartering

    Spanish VAT on chartering. Matriculation tax Spanish matriculation tax is an additional indirect tax obligation on boats purchased or used in Spain. It is foreseen only for private individuals or businesses not using the boat for commercial purposes. This tax is important for foreign chartering companies because of a high tax rate of 12% and the lack of certainty on the position of the authorities about foreign businesses operating in Spain.  Matriculation tax is regulated outside the Spanish VAT law....
    • By Marosa VAT
    • Published 04/06/2018 11:58
  • Spain drops the SII due date extension

    When is the Spanish SII in force? The Spanish SII obligations will enter into force on 1 July 2017 for all taxpayers irrespective of individual circumstances. Despite unofficial announcements of the Spanish tax authorities, there will be no individual extensions granted to those taxpayers who are late adapting their ERP system to the IT requirements of the Spanish SII. All businesses should start reporting their invoice listings electronically within eight days from the moment the invoice is issued (accounts receivable)...
    • By Marosa VAT
    • Published 27/04/2018 12:24