Spain: Temporary Zero VAT Rate on Basic Foods Extended Until June 30, 2024
As announced by the Spanish Ministry of Finance on December 27, 2023, the temporary zero VAT rate on basic food items such as bread, flour,
Region: Spain
Spain: New monthly Insurance Premium Tax return – model 430
The Spanish Tax Office has issued a new order No. HFP/1284/2023 on November 30, 2023, which contains the regulatory approval of a new model 430
Spain: Royal Decree setting out Verifactu invoicing and billing software requirements has been published
The Spanish government is pursuing various routes for digitizing tax controls, including introducing software requirements on the billing system. Back in February 2022, a Draft
IPT
Taxation of Motor Insurance Policies: Spain
There is a wide variety of indirect taxes and parafiscal charges that apply to the different elements of coverage that can be included under a
Bizkaia: Postponement of Batuz obligations for SMEs Approved
Bizkaia: Postponement of Batuz obligations for SMEs Approved New legislation postponing the Batuz obligation for small and medium-sized companies, micro-enterprises, self-employed workers, small-sized cooperatives or
Canary Islands: Reduced VAT Rates on Face Masks and Gloves Expires September 30, 2023
Pursuant to Decree Law 4/2023, the zero-rate VAT rate that temporarily applied to supplies of face masks and gloves expired on September 30, 2023. The
Bizkaia: Draft to Postpone Batuz obligations for SMEs under discussion
The Bizkaia Tax Authority has published information regarding a possible postponement of the Batuz obligation for small and medium-sized companies, micro-enterprises, self-employed workers, small-sized cooperatives,
Spain: Temporary Zero VAT Rate on Basic Foods Extended Until December 31, 2023
Pursuant to Royal Decree-Law 5/2023 of June 28, 2023, the temporary zero VAT rate on basic food items such as bread, flour, milk, cheese, eggs,
Electronic Invoicing
Spain: B2B E-invoicing Draft Regulation Published
The Spanish government has published the much-anticipated draft regulation with the framework for implementing mandatory B2B e-invoicing. The proposed legislation outlines the operation of the
Spain: B2B e-invoicing draft regulation published
The Spanish Government published a draft version of the Royal Decree that develops article 12 of Law 18/2022, on the creation and growth of companies
Bizkaia SII: Technical documentation updated
The tax authority in Bizkaia published an update for the technical documentation related to Bizkaia SII. The documentation introduces the value “AJ” (Ajuste del Margen
Electronic Invoicing
VAT Snapshot: Change is coming in Spain, Germany, France, Romania, Israel, and Malaysia
In July 2023, the French authorities postponed the implementation timeline. A new timeline will be announced with the adoption of the finance law for 2024.
Spain: Public Consultation Related to B2B Mandatory e-Invoicing Launched
The Ministry of Economic Affairs and Digital Transformation (Ministerio de Asuntos Económicos y Transformación Digital) has launched a public consultation on the upcoming B2B e-Invoicing
Canary Islands: Reduced VAT Rates on Face Masks and Gloves Extended to 30 June 2023
Pursuant to Decree Law 15/2022, the zero-rate VAT rate that temporarily applied to supplies of face masks and gloves in the Canary Islands is extended
Spain: Gipuzkoa Tax Authority clarifies the impact of the TicketBAI obligation on local SII
The Gipuzkoa Tax Authority in the Basque Country announced that The TicketBAI obligation does not exempt taxpayers from complying with SII requirements. However, it is clarified that the
Spain: Reduced VAT Rates on Face Masks and Electricity Extended and Zero Rate on Basic Foods
As announced by the Spanish Ministry of Finance on 27 December 2022 and pursuant to Royal Decree-Law 20/2022, the reduced VAT rates applied to supplies
Spain: Eliminating Use and Enjoyment on Electronic Services Effective 1 January 2023
The Spanish General State Budget for 2023 was published on 24 December 2022. Among the changes is the removal of the use and enjoyment rule
Spain: New Modelo 480 Published
On the 19 December 2022, the Agencia Estatal de Administración Tributaria (AEAT) published the new Modelo 480 for future submissions, including 2022, in the Spanish