Changes in Spanish reverse charge rules
Spanish draft State’s Budget Law for 2023 includes changes to the VAT Law that impact the reverse charge scope.
27 October, 2022
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Spanish bad debt relief changes
Spanish draft State’s Budget Law for 2023 includes a change on the bad debt relief rules making them more flexible.
27 October, 2022
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Spanish new tool: VAT credit calculator
Spanish Tax Authorities have implemented a VAT credit calculator to ease VAT compliance.
24 October, 2022
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Spain reduces the VAT rates on energy
Spain temporarily reduces the VAT rates on certain types of energy until 31 December 2022
29 September, 2022
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Spain introduces plastic tax
Spain will introduce a plastic tax on non-reusable plastic packaging. It is expected to enter into force in January 2023 and it may apply to foreign businesses.
19 September, 2022
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Spain postpones the new invoicing requirements to July 2024
Spanish tax authorities postpone the new invoicing software requirements to July 2024, after the public hearing phase.
14 July, 2022
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E-invoicing in Spain: one step forward with draft proposal on technical requirements for invoicing
Spanish draft Bill covers new technical invoice requirements but also could be setting grounds for future e-invoicing.
4 March, 2022
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Spanish Annual VAT returns – what do you need to know about them
Spanish annual VAT returns are recapitulative statements due by end January of the following year.
24 January, 2022
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Spanish use and enjoyment rules will not apply to charters in Melilla, Ceuta, or Canary Islands
The Spanish tax authorities recently announced that use and enjoyment rules will not apply to chartering activities in Melilla, Ceuta, or the Canary Islands to avoid double-taxation.
16 March, 2021
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A new tool is available to complete Spanish VAT returns
The Spanish tax authorities released a tool, called Pre303, to help taxpayers complete their VAT returns in Spain.
11 February, 2021
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Tax payments in Spain will be allowed from foreign bank accounts
Previously, it was mandatory to make tax payments in Spain from a Spanish bank account. Foreign businesses will not need to abide by this regulation as of 15 March 2021.
10 February, 2021
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Spain publishes tool to calculate payment deadlines and interest due
You can use this tool to calculate the additional amount that will be paid as interest when refunds are paid late by the authorities. You can also check when a penalty is exactly due.
5 October, 2020