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Other important VAT News from Spain

By November 17, 2013July 10th, 2021No Comments

The introduction of the cash criteria new special scheme since 1rst January 2013 by virtue of Law 14/2013, of 27 September motivates that changes both in the invoicing and VAT ordinances are introduced …

The Royal Decree 828/2013 of 25 October, published at the Official Gazette of the 26 October 2013, modifies several ordinances, among other the VAT ordinance and the invoicing ordinance. This regulation at the site:

The main changes are the following: 

The introduction of the cash criteria new special scheme since 1rst January 2013 by virtue of Law 14/2013, of 27 September motivates that changes both in the invoicing and VAT ordinances are introduced so to further regulate the new regime and introduce specific formal obligations. Among other, these changes relate to:

  • Census obligations to benefit from the regime (application in December the previous year).
  • The obligation to include a special mentioning in the invoice when related to a transaction eligible for the special cash regime.
  • The obligation to include special mentions at the VAT registers of invoices issued and invoices received for transactions within the scope of such a special regime.

 Also, the obligation to file an informative return of transactions with third parties (form 347) is modified so to:

  • Contemplate certain specialities as regards those affected by the special cash regime.
  • Ask for special identification of transactions affected by reverse charge or eligible for the exemption of the VAT warehouse regime.
  • Include a control measure as regards the special VAT refund procedure for the non-established, consisting in the obligation to mention the VAT number in another member state provided by the non-resident client lacking a Spanish tax identification number (NIF).

Special provisions are introduced in connection with:

  • Recent new reverse charge situations of the VAT Law (transfer of immovable property and subcontracting of work on immovable property).
  • Electronic information to provide Customs as regards certain exemptions.
  • Electronic information to provide the Authorities for the case of the reduction of taxable base in bankruptcies and bad-debts.
  • Adaptation to Kraft Foods Polska Sentence (Case C-588/10) involving the need to prove the issuing of a rectifying invoice when the taxable base is modified.

The speciality existing as regards the monthly VAT return for July has been eliminated. As a result the same cannot be filed any more along with the monthly VAT return of August. The dead-line is so reduced from the 20th September to the 20th of August.

The extension to all taxable subjects obliged to file VAT returns electronically (all mercantile companies) of the obligation to file the monthly informative form 340 with the contains of the VAT registers, in principle to start in 2012, has been derogated. As a result, only companies which apply for the special monthly refund regime are oblige to file form 340.

The requisites for the reimbursement directly to the client of the VAT unduly charged by the supplier have been modified so to prevent fraud.

Tax on fluoride greenhouse gases

With effect since 1rst January 2014, article 5 of the Law 16/203 of 29 October, establishing certain measures of environmental taxation and introducing other tax and financial measures (published at the Official Gazette of 30 October, this regulation can be downloaded at the site: has created a new indirect tax on fluoride greenhouse gases.

This tax is accrued on the occasion of the first sale in the Spanish market of the fluoride greenhouse gases after their production, import or intra-Community acquisition. Subsequent supplies made by resellers having being exempt on the purchase do also accrue the tax.

The tax must be liquidated by the supplier in a quarterly basis and is to be charged in the invoice to the client on the basis of the tariffs mentioned in number eleven of said article 5, with transitory reduction for the years 2014, 2015 and 2016.

The tax can be recovered via compensation or reimbursement from the authorities for the case that the gases are recycled by an authorized recycling center.

Manuel Perez Algaba,
IVA Consulta