The Official Gazette of 27 January 2015 published Ministerial Order HAP/50/2015, of 21 January that establishes the new thresholds that determine the obligation …
The Official Gazette of 27 January 2015 published Ministerial Order HAP/50/2015, of 21 January that establishes the new thresholds that determine the obligation to file Intrastat declarations with effect since 1st January 2015.
The changes introduced by the new regulation that supersedes the previous Ministerial Order HAP/400/2012 of 27 February, are the following:
- The thresholds both for the purposes of being exempt from the obligation to declare (article 10 of Regulation EC 638/2004) and being excluded from the obligation to declare the “statistical value” of the goods (article 8 of Regulation EC 1968/2004) are unified. So, for the case that the taxable subject exceeds the unified threshold either in the previous or the current year, it will have to file Intrastat returns where, besides the fiscal value, the “statistical value” will have to be declared.
- The new threshold both for introductions and expeditions of goods from or to other EU member states is established in 400,000 Euros. This significantly increases the amount previously existing that determined the obligation to declare (250,000 Euros) but, on the other hand, will oblige to declare the “statistical value” to those companies that, according with the former regulation, were under the special threshold existing for this purpose (6,000,000 Euros).
The text of this Ministerial Order can be downloaded from the following website: https://www.boe.es/boe/dias/2015/01/27/pdfs/BOE-A-2015-677.pdf
Manuel Pérez de Algaba
IVA CONSULTA
