Campaign of the Spanish authorities to improve the level of compliance with the SII obligations


The Spanish VAT authorities have started an information campaign as regards those companies which are not SII compliant, either because of their failure to provide any SII information at all or, for the case that such information was provided, because of the same is not consistent with the data that is declared at the corresponding monthly VAT return (form 303).

The communication from the tax authorities reminds uncompliant companies, not only of the possibility that their behaviour may give rise to the imposition of penalties but, also, as to the risk that the deduction of the input VAT declared at their VAT returns may be disclaimed.

This later warning implicitly refers to article 99. Three of the Spanish VAT Law which, for the case of a tax review taking place following a previous notice from the Administration, conditions the deduction of the input VAT quotas included at the VAT return to the fact that the same have been properly registered. If not, the deduction would be postponed to the period when such a registration takes place (please notice that, according to article 166. Two of the Spanish VAT Law, taxable subjects are obliged to reflect all the business transactions in their VAT registers within the dead-line to file the corresponding VAT returns).

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Tuesday, 18 December 2018


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