Presentation

One of the main objectives of the State Tax Administration Agency (AEAT) is its commitment to minimise the indirect costs that citizens have to bear in their dealings with the Tax Authorities.

True to this commitment and in order to make it easier for you to comply with your tax obligations, the Tax Agency provides you with this Value Added Tax (VAT) Practical Manual for the year 2022, adapted to the language HTML , which has been prepared by the Tax Management Department, in which three clearly differentiated parts can be distinguished.

The first of these lists the main legislative and regulatory developments that have affected VAT in 2022.

The second part aims to facilitate understanding of the tax, both in terms of the concepts it uses and how it works, and includes a large part of the VAT casuistry, illustrated with numerous practical examples.

Finally, the third part is dedicated to informing about the tax obligations related to this tax and how they should be fulfilled.These obligations, which affect VAT taxable persons, range from the preparation of tax returns, both tax returns and information returns, to invoicing and registration obligations.

Moreover, its preparation in this digital HTML format aims to achieve three basic objectives that have been repeatedly demanded by taxpayers.

The first is its Web accessibility, i.e. making it accessible to the maximum number of people, regardless of their personal or physical knowledge or abilities and regardless of the technical characteristics of the equipment used to access the Web.

The second is to enable and make the contents of the Manual available to taxpayers simultaneously in other languages or co-official languages.

The third and final objective is to optimise the use of its content, i.e. to make efficient use of the content of the Manual to avoid duplication of documents on the Tax Agency's website on the same subjects, reducing excess storage and the need to update a number of comparatively similar documents.

Since the previous campaign, given the advantages of the HTML version of the Manual, it was decided to remove the paper version of the Value Added Tax Practical Manual and to keep only the HTML version.In addition, since the HTML version, it has been possible to generate a file in PDF format of the Manual's content, a format that has been improved in the current campaign for scrolling and browsing through the document, and which allows it to be printed on paper if so desired.

Tax Management Department