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Ministerial Order HFP/417/2017 of 12 of May (the Order) appeared Today regulates the legal and technical specifications for the keeping of the VAT registers through the Tax Agency website (the so called “Sistema de Información Inmediata” or SII).
The main aspects are as follows:
- Appendix I of the Order includes a detail of the fields that constitute the information of the VAT registers to be electronically declared following the SII obligations. As regards the technical standards of the files to submit, article 8 of the Order remits to those mentioned at the website of the Tax Agency.
- The unique Additional provision of the order regulates the specific information to be declared for the purposes of the SII for the period 1st January-30th June 2017 and excludes from such an obligation those taxable subjects which are registered at the REDEME (Special Monthly Refund Regime).
- The final provision one of the Order modifies the census form 036 in order to include new fields which are required following the new SII regulations.
- Final provisions number two and three modify the Ministerial Orders that regulate VAT forms 303 (standard), 322 and 353 (VAT Groups), so to include a mention to the new dead-lines for the case of taxable subjects obliged by the SII and include new data fields to be declared at the last monthly VAT return of the year by those taxpayers released from the obligation to file such a form following the application of the SII.
- Final Provision four modifies the Ministerial Order that regulates domiciliation of payment so to adapt to the new dead-lines.
- Lastly, final Provision five modifies the Ministerial Order that regulates form 390 (yearly summary) in order to include from the same those taxpayer filing SII report that meet the condition of filing the additional data required at form 303 for the last monthly VAT return.
More info of the SII at our site http://www.sii-spain.info/
On 12 August 2016, the European Economic and Social Committee (EESC) published its Opinion on the VAT Action Plan, which was presented by the European Commission on 7 April 2016 (see European Union-2, News 7 April 2016).
In the Opinion, the EESC welcomed the Action Plan and the approach taken by the European Commission, which is based on four components: (i) the single European VAT area, (ii) tackling the VAT gap and fraud, (iii) policy initiatives on e-commerce and SMEs and (iv) modernization of the VAT rates policy.
More specifically, the EESC endorses the implementation of the destination principle for the definitive VAT system, and it suggests the introduction of a generalized reverse charge mechanism for all cross-border transactions between taxable persons. At the same time, the EESC highlights the need to make the VAT system more business friendly by adding clarity and legal certainty.
Finally, the EESC emphasizes the importance of implementing the Action Plan as an indivisible whole and of monitoring properly the transition to the definitive system.
The Opinion is available here.
Source: IBDF Tax News Service
The State Tax Administration Agency (AEAT) has enabled a section on its website in order to facilitate the recovery of the so-called "sanitary cent" (Note).
This expression actually refers to the tax on retail sales of some fuels (IVMDH) , which was in force in our system between January 1, 2002 and December 31, 2012, which taxed retail sales of certain hydrocarbons (basically gasoline, diesel, fuel oil and kerosene not used as heating fuel) and which has been declared contrary to Community law by the judgment of 27 February 2014 of the Court of Justice of the European Union in Case C- 82/12 , without limitation as to the retroactive application of this declaration.
The AEAT gives instructions about the procedure to obtain a refund of the said tax on the supplies of such hydrocarbons incurred during the period 2010-2012, since according to the Administration it would not be possible to recover the tax corresponding to supplies previous to 2010 (the period 2002-2009), unless the lapsing period had been interrupted.In our view such a restriction is not in line with the law and, therefore, contrary to the statement by the Tax Office we understand possible to apply for the refund of the tax unduly paid for the full period when the IVMDH was applicable (2002-2012).