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All VAT

Spain – Extension of VAT exemption on sales of medical protection equipment

In April 21st, 2020 and due to the Covid-19 crisis, Spain had decided on a VAT exemption on sales (supplies, imports and intra-community acquisitions) of medical protection material and equipment on Spanish territory. This exemption was initially intended to apply until 30 April 2021. It is extended until 31 December 2021. For further […]

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All Customs obligations VAT

Spain – Non-EU companies cannot act as custom exporters as of 4 November 2020

Like most EU Member States, Spain now applies the new customs definition of exporter. As a result, companies established outside the EU will no longer be able to qualify as exporters in Spain in the customs sense. To find out how to continue exporting from Spain, contact us. Source: Agencia Tributaria (pdf in Spanish)

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All VAT

Spain – New version of the SII as of 1 January 2021

In order to take into account the introduction at European level of the simplification measure applicable to stock call off stocks as part of the Quick Fixes and the VAT Reform as of January 2020, the Spanish tax administration has adopted a new version of the IIS system. This new version will enter into […]

Spanish VAT refund for companies established outside of the EU – 13th directive

ASD GROUP > OUR SERVICES IN SPAIN > VAT REFUND – 13TH DIRECTIVE Spanish VAT refund for companies established outside of the EU – 13th directive Need help? How can companies established outside of the European Union get a refund of Spanish VAT? The refund of Spanish VAT is a right Just like European companies, […]

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All VAT

Spain – VAT Exemption on personal protective equipment extended

In April 21st, 2020 and due to the Covid-19 crisis, Spain had decided on a VAT exemption on sales (supplies, imports and intra-community acquisitions) of medical protection material and equipment on Spanish territory. This exemption was initially intended to apply until 31 July 2020. It is extended until 31 October 2020. If you […]

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All VAT

Spain: the administration launches a strict enforcement of the Quick Fixes

The Spanish tax administration increases inspections, following closely the new conditions of exoneration for intra-community deliveries introduced by the “Quick Fixes” since January, 1st 2020.  These inspections will systematically follow VAT refund applications and VIES registration requests (VAT Information Exchange System). In consequence, for each performed intra-community delivery that departed from Spain, the Spanish tax […]

Tax representation, VAT management and obligations in Spain

ASD GROUP > OUR SERVICES IN SPAIN > TAX REPRESENTATION IN SPAIN Tax representation, VAT management and obligations in Spain need help? Who needs to appoint a tax representative? Appointing a tax representative is a legal obligation. This applies to every company based outside the European Union engaging in transactions taxable in Spain, such as: […]

Appointing a tax agent in Spain

ASD GROUP > OUR SERVICES IN SPAIN > APPOINTING A TAX AGENT IN SPAIN Appointing a tax agent in Spain need help? Who needs to register for VAT in Spain? Being registered for VAT in Spain is a legal requirement for foreign companies that perform operations for which they are liable for VAT in Spain, […]

Intrastat in Spain

ASD GROUP > OUR SERVICES IN SPAIN > INTRASTAT IN SPAIN Intrastat in Spain need help? What does an Intrastat declaration consist of? Companies established or registered in a Member State of the European Union that carry out intra-community exchanges, either for arrivals or dispatches, are subjected to an Intrastat declaration provided that they have […]