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Prior to the Spanish elections last December, there was a plan to introduce a real time control report where taxpayers had to provide their ledgers with detailed information about each transaction every four days. The change was affecting large taxpayers and was meant to become one of the largest VAT compliance burdens in the EU.
Following the election results, this change has been postponed until a new government is agreed. It is therefore unlikely that the new real time control report is implemented in 1 January 2017 as initially announced, however, these plans may be confirmed depending on the political scenario.
Control reports are VAT returns requiring taxpayers to submit their ledgers with individual information about their transactions. Hungary, Czech Republic, Slovakia and now Spain have all announced the implementation of these returns.