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New validations and errors document applicable as of 10-01-2019

The "Technical Information" section of the "SII - VAT Immediate Information Supply" portal has been published, the validations and errors document applicable as of October 1, 2019.

 From July 1, the new validations will be available in the testing environment.

 Validations and errors document (next version October 2019)

 

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Excises. Spain introduces the Inmediate Information Supply System (SILICE)

The Tax Agency has implemented a new bookkeeping system for products subject to Excise Duties, in accordance with Article 50 of the Excise Duties Regulation.

As of 1 January 2020, compliance with bookkeeping requirements relating to products subject to Excise Duties, and where relevant the raw materials used in their production, will be carried out via the Tax Agency's E-Office with the electronic delivery of accounting records.

The Tax Agency's E-Office has provided special access to facilitate compliance with this requirement, via the SILICIE portal.

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Spain. First step to unilaterally introduce a "Digital tax"

The Spanish Ministry of Finance has made public the draft law for the introduction of a tax on certain digital services (hereinafter “digital tax”). According to its motivation, this new tax takes into consideration the initiatives for a fair taxation of the digital economy that are taking place at a multinational level originated by the difficulty of properly taxing the benefits of big on-line companies. Such a difficulty arises from the existence of new business models which are difficult to accommodate to the provisions of the internal Corporate tax provisions of the countries and to a network of tax treaties which are based in the existing OECD model. 

Special mention is made to the proposal for a Council directive on the common system of a digital services tax on the provision of certain digital services issued the 21st March 2018 (hereinafter, “the Proposal”), where an interim digital tax of similar design is contemplated. Given the difficulties and time involved in the achieving of a global solution within Europe, the Spanish Government has taken the lead  of similar unilateral initiatives which have been announced by other member states and decided to start taking the necessary steps to implement the digital tax. In any case, given the unstable political situation of Spain, the final outcome of this initiative is uncertain at this stage.

In line with the Proposal, the intended digital tax will charge with a 3% rate the portion of turnover generated by on-line platforms providing certain qualifying digital services (Note) which can be allocated to Spain on the basis of the location of the devices of the users (based in the IP address or via geolocation) at the moment when the publicity is inserted, the underlying transaction takes place or the data are generated. 

Taxable subjects of the tax will be those companies, regardless where they are established (Spain, UE or third countries), that exceeds both the two following thresholds:

• A turnover during the previous year of 750 million Euros.

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Introduction of the SII in the Canary Islands

The regional Decree 111/2018 of 30 July that modifies the Management Ordinance of the Taxes contemplated in the Special Tax Regime of the Canaries has been published at the Official Gazette of the Canaries of 7 August 2018.

The main novelty is the introduction since 1st January 2019 in the General Indirect Tax of the Canaries (IGIC) of the Inmediate Information Supply (“Suministro Inmediato de Información” or “SII”). As happens with the VAT, companies affected will be obliged to file electronically their IGIC registers of issued and received invoices and Register of Investment Goods (the Register of Intracommunity operations does not exist in the IGIC) at the website of the Canary Islands Tax Agency

Obligation

The SII will oblige to those IGIC taxable subjects filing their IGIC returns in a monthly basis, namely:

-             Large companies (V.O. previous year> € 6,010,121.04)

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Navarra modifies the VAT and billing regulations to adapt to the regional SII

On January 1, 2018, the so-called Immediate Supply of Information , in force at the national level since July 1, 2017, was implanted in the Foral Community of Navarre. The SII in Navarre affects those VAT taxpayers who, in accordance with the corresponding regional regulations, are obliged to carry out the management of the tax exclusively before the tax authorities of said Autonomous Region.

 

As is the case with VAT in common territory, with the introduction of the SII in Navarra, those entrepreneurs who file tax returns on a monthly basis with the said Autonomous Region are also obliged to keep the VAT registers in real time by electronic means through the website of the Navarra Regional Treasury.

 

Now, so to adapt certain aspects of the regional tax regulations to the new system, the DECREE FORAL 47/2018, of June 27 (published at the Official Gazette of Navarra of June 28, 2018) amends the Regulation of the Value Added Tax, approved by the Regional Decree 86/1993, of March 8, and the Regulation that governs the billing obligations, approved by the Foral Decree 23/2013, of April 10.

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