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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


Refund to a foreign bank account of the Canary Islands Indirect Tax (the so called IGIC)


Subject to a previous request, the Canary Islands regional tax authorities may authorize to carry out the refund of the Canary Islands Indirect Tax (the so called IGIC) to a foreign bank account when the company is not established in the Canary Islands and does not have a Spanish bank account.

VAT refund for the non-established. Foreign bank account


The Spanish tax authorities have introduced the possibility to include an EU/SEPA bank account number for the refund applications filed through the VAT returns, Forms 303. Therefore, it will no longer be compulsory to indicate a Spanish bank account.   

Both the IBAN and the SWIFT/BIC numbers need to be filled in.

New European Customs Code


Next May 1, 2016 come into force the new Customs Code of the European Union and the supplementary regulations governing the various customs procedures.

To facilitate understanding of the changes to be made and the transitional measures which may apply, the Tax Agency has developed a body of consultation considered particularly important, as well as some presentations that can help its understanding.

This information can be accessed through a specific section of the Tax Agency website (click here).

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