Spain – tax measures in response to COVID-19


Please find below new tax measures adopted by RDL 15/2020 within the frame of the COVID-19 crisis, in force as of 23 April:

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Spain – tax measures in response to COVID-19


AUTOMATIC EXTENSION OF DEADLINES FOR TAX FILINGS:

Spanish Government has approved Royal Decree Law 14/2020, of 14 April 2020, which establishes an automatic extension of deadlines in case of SMEs (whose turnover volume has not exceeded 600,000 € in 2019) for the filing and payment of all tax returns (including VAT returns) with a deadline between 15 April and 20 May.

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Spain – tax measures in response to COVID-19


Update in connection with customs measures implemented by the Spanish government regarding COVID-19 (31 March 2020):

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Spain – tax measures in response to COVID-19


Provisional instructions for requesting deferrals in accordance with the rules of liquidity facilitation for SMEs and self-employed workers as established in Royal Decree-Law 7/2020, of 12 March

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Spain – tax measures in response to COVID-19


14 March 2020, The Spanish Government published its RD 463/2020 whereby it officially declares the “State of Alarm” for managing the sanitary crisis in all the territory of the country. Initial duration of 15 calendar days (can be extended if necessary).

It means:

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Spain – tax measures in response to COVID-19


The Spanish Tax Authority published the following statement:

EXTENSION OF DEADLINES IN TAX PROCEDURES

Deadlines in tax procedures will be extended by means of an imminent legislative change. Do not worry if you have pending proceedings. Up to the moment such legislative change is approved the Tax Agency is fully conscious about the situation and will not consider the deadline missed. All visits can be postponed, we will call you to communicate a new date for your visit.”  

Click here for more information on this topic.

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Madrid in a state of emergency


We planned to go and see a flamenco performance and spend the rest of the evening drinking a good wine, eating tapas and just having a nice night out.

On our way to the theatre, we noticed that the streets were being barred and that there were police officers everywhere. Read More »

Spain – Intrastat System


Please be informed that Order HFP / 36/2018, of January 18, establishing certain provisions related to the Intrastat System in order to unify and adapt the national Intrastat to the EU’s regulations, entered into force on March 1, 2018.Read More »

Spain – New deferral import regime – application deadline till end of January 2015


PwC_Teetasse_ENThis new regime will allow tax payers who import goods into Spain to defer their VAT payments until they file their VAT return, rather than paying the VAT due at the same time as the customs duties. Additionally, the VAT credit will be accounted for at the same time.Read More »

Spain – New real-time VAT reporting system from 2017


People walking outside an office building - PwC, Photo_RGB_PC_ 395.jpgAccording to a recent announcement, the Spanish tax authorities (STA) plan to introduce a real time VAT-reporting system as from 2017.

The new system requires large taxpayers to provide the STA with information about the invoices they issue and receive.

But what means “large taxpayers”? The current definition includes business with a yearly turnover exceeding EUR 6 Million as well as VAT groups and businesses using the monthly Spanish VAT refund regime (REDEME). Read More »