When doing imports into Spain, the corresponding VAT is liquidated by Customs and is to be paid before the goods are cleared to free circulation except for the case that the import qualifies for any exemption (i.e. the so called regime 42 where the import is followed by an intracommunity supply or the goods are affected to an special Customs regime).   Since the recovery of import VAT is to be obtained by way of compensation at the corresponding periodical VAT return, this procedure involves a f...

Non-resident companies which, although operating without a permanent establishment, are obliged to file Spanish VAT returns because of their operative and, so, must register for Spanish VAT purposes (what is known as “direct registration”),   This is normally the case when such companies incur intra community acquisitions in Spain and, besides recapitulative returns and, if applicable, intrastate returns, they would have to file quarterly and yearly summary VAT returns and keep Spanish VAT regis...

I.      Background   I.1.   E-invoicing obligation   Before the publication of Law 18/2022 of 28 September regulating the creation and growth of enterprises that modified article 2bis of Law 56/2007 of 28 December of Measures to Promote de Information Society, there was not a general obligation to issue electronic invoices, except for transactions between companies and the Spanish administrations or their public bodies (the, so called, B2G operations).   This obligation does not extend to other ...

  I. Background   As a rule, notwithstanding the special provisions that may be applicable for certain territories - Basque Country, Navarre, the Canary Islands, Ceuta and Melilla -companies operating in Spain must comply with the Spanish VAT invoicing regulations when being the appointed taxable subject for this tax (or, if not applicable, its equivalent local sales tax).   Except for the Basque Country and Navarre (where there is a special e-invoicing regulations applicable to companies domici...

Some articles have recently appeared at the press commenting on the initiative www.canarianmarket.com,  a platform aimed at facilitating the marketing through the internet of Canarian products in the national and international market (hereinafter Canarianmarket or the platform). According to the news, there would actually be more than 60 Canary Island’s producers who benefit from this initiative.   The platform is aimed not only at hotel and restaurant professionals but to final consumers as wel...

Title VII (articles 67 to 83 ) of Law 7/2022, of April 8, on waste and contaminated soil for a circular economy (hereinafter, the Waste Law), published in the Official State Gazette of April 9, 2022, introduces tax measures to encourage the circular economy, including the creation of a special tax on non-reusable plastic packings, whose entry into force is scheduled for January 1, 2023 which will be the subject of the following comments.   Background   This new tax must be considered within the ...