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VAT practical manual 2022.


The State Tax Administration Agency (AEAT) has among its main objectives the commitment to minimize the indirect costs that citizens must assume in their relations with the Public Treasury.

Faithful to this commitment and in order to facilitate compliance with your tax obligations, the Tax Agency puts at your disposal this Practical Manual of Value Added Tax (VAT) for the year 2022, adapted to the language HTML that has been prepared by the Department of Tax Management, in which three clearly differentiated parts can be distinguished.

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

The second part aims to facilitate the understanding of the Tax, both in terms of the concepts used in it and in terms of its operation, collecting a large part of the VAT cases illustrated with numerous practical examples.

Finally, the third part is dedicated to informing about what the tax obligations related to this Tax are and how they must be fulfilled. These obligations, which affect VAT taxpayers, include everything from making declarations, both liquidating and informative, to billing and registration obligations.

On the other hand, its preparation in this HTML digital format seeks to achieve three basic objectives that have been repeatedly demanded by taxpayers.

The first is its Web accessibility, that is, ensuring that access to it is possible for the maximum number of people, regardless of their knowledge or personal or physical abilities and regardless of the technical characteristics of the equipment used to access the Web.

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

The third and final objective is to optimize the use of its content, that is, an effective exploitation of the content of the Manual that avoids the duplication of documents on the Tax Agency's website on the same topics, reducing excess storage and need to be updating a plurality of comparatively coincident documents.

Since the previous campaign, given the advantages that the Manual provides in its HTML version, it was decided to delete the paper version of the Practical Value Added Tax Manual, and maintain only the HTML version. In addition, from the HTML version, the possibility of generating a file in PDF format of the content of the Manual was incorporated, a format to which improvements for scrolling and navigation have been incorporated in this campaign. document, and that allows it to be printed on paper if desired.

Taxation Management Department