New Spanish VAT return 2014

The Spanish Tax Authorities have approved a new VAT return model that will be in force as from January 1st 2014.

View more information on other countries, or find out more about VAT.

The new model will require additional information to be provided by all entities that submit VAT returns. The new VAT return consists of 3 pages.

Some of the new features of this VAT form are:

Page 1:

  • Questions about the Special VAT accounting regime, such as if the recipient of the invoice applies this regime. 
  • Questions about the Simplified regime 
  • Questions about liquidation or bankruptcy of the company

The new model also includes a new box in order to rectify incorrect input VAT and prorrata percentages if applicable.

Page 2:

Questions and boxes for the simplified regime.

Page 3:

  • EC supplies of goods and services 
  • Exports and assimilated operations 
  • Other Non subject operations and RC.

This page includes additional information regarding the Accounting regime

View more information on other countries, or find out more about VAT.

 
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