As in various EU Member States, the Spanish Government is considering a new approach to the VAT treatment of short-term accommodation rental services, as there is an increasingly widespread practice in many Spanish cities. The proposition would eliminate the VAT exemption for local short-term accommodation rental services. The main objective is to ensure a level-playing...
From July1, 2024, olive oil will be added to the list of essential products taxed at a 0-rate during periods of inflation (4% under normal conditions).
The application of the 0% VAT rate applicable to certain products (flour, legumes, etc.) is extended until June 30, 2023. This measure was originally introduced in January 2023.
The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain.
These include:
L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis et identifiés à la TVA en Espagne) pour la livraison de déchets plastiques et de matières textiles
La suppression du mécanisme d’autoliquidation pour les...
At the beginning of February 2020, The Spanish Tax Authorities published the implementation of Directive 2018/1910 within Spanish legislation in line with the harmonising and simplification of VAT for cross-border trade.
The Spanish tax authorities have confirmed that the VAT rate on digital publications (e-books) has been reduced from 21% to 4%. This measure was implemented on April 23rd 2020 and follows the proposal by the EU Council to reduce VAT rates for electronic publications to match their printed equivalents.
As a general rule, Spanish VAT returns must be submitted and paid by the 20th of the month following the reporting period. Exceptionally, VAT returns for December and the last quarter of 2019 are due by the last day of January following the reporting period.
