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SII Spain. Ministerial Order with technical specifications published
European Economic and Social Committee adopts opinion on VAT Action Plan
Communication on a European agenda for the collaborative economy


The future of VAT for the travel agencies


Among the intended changes for 2015 in the Spanish tax law by the bill currently at Parliament, there is the adaptation of the special travel agency regime to the judgment of the European Court of Justice of 26 September 2013 (C-189/2011).


Besides eliminating those sections held to be contrary to the Directive by the judgment, the bill contemplates the possibility, in a case by case basis and as long as the client is a taxable subject, that the travel agency may renounce to the special regime (which involves the application of VAT on the margin of the agency, the inability to deduct the input VAT and the lack of the obligation to charge the VAT separately) and, instead,  choose to be taxed following the general regime (i.e. application of VAT on the total price, with the possibility of deduction of input VAT and the charging of the VAT separately). The specific terms of the exercise of this option would be subject to further regulatory development.


We should note that, in our opinion, should this amendment be actually approved, it would be difficult fit the same in the VAT directive and is likely to be a source of future conflicts with other EU member states.


Moreover, it is to be recalled that no change is contemplated as regards the special scheme for travel agencies as regards the IGIC, applicable in the Canary Islands instead of VAT, which thus would maintain its regulation now virtually identical to the one in VAT that is being changed.


To access a comparative table of the planned developments click here.

Tax reform


The Council of Ministers on Friday 1rst of August approved the texts of draft income tax reform and tax non-resident income, reforming the corporate income tax, VAT change, Fiscal Regime of the Canary Islands Economic and Law measures on environmental taxation, leaving pending the Bill partially Amending the General Tax Code.

Press release

Law proposal

Main changes


2015. New location rules of telecommunication, broadcasting and services supplied electronically


Among the novelties contemplated by the tax reform sent to the Parliament appears implementation with effect since 1rst January 2015 of Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services.

The principal changes in the uniform basis of assessment provided for by the common system of VAT concern the place of taxation for services supplied in electronic form over electronic networks. Since 2015 these services when B2C will be located at the place where the consumer resides (so the same as for B2B).

In principle, this change will oblige companies providing these type of services to register in all the member states where they have clients who are final consumers so to liquidate the corresponding VAT. In order to simplify the management of the tax a, so called, "mini option stop system" (MOSS) optional regime is contemplated, which would allow companies to comply with all its obligations in other MS through the website of the Spanish tax Agency (AEAT).

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