SPAIN: Three day postponement of the SII 2021 changes announced

Ramón Frias
December 28, 2020

The Spanish tax administration (AEAT) has informed that due to some technical difficulties, the 2021 changes to the SII mandate will be delayed from January 1, 2021, to January 4, 2021. This means that all the changes related to consignment goods in the Ledger of Intra-Community transactions, as well as those related to the Ledgers of issued and received invoices, will become effective on January 4, 2021. More information can be found here.

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Ramón Frias

Ramon is a Tax Counsel on the Regulatory Analysis team at Sovos. He is licensed to practice law in the Dominican Republic and is a member of the Dominican Bar Association. He has a Certificate Degree from Harvard University as well as a J.D. from the Universidad Autonoma de Santo Domingo. Ramon has written a number of essays about tax administration and has won the first prize in the international essays contest sponsored by the Inter American Center of Tax Administrations (CIAT). Prior to joining Sovos, Ramon worked for more than 10 years in the Department of Revenue of the Dominican Republic where he served as Deputy Director. He is proficient in French and Spanish.
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