The information declaration on cross-border payments. Model 379
The growth of electronic commerce in recent years has been exponential and has made cross-border purchases widespread.
In this context, with the aim of providing Member States with appropriate instruments for the control of cross-border operations in which, the principle of taxation at destination and the recipient being a final consumer applies, the Directive ( EU ) 2020/284, of the Council, of February 18, 2020 amending Directive 2006/112/ EC , with regard to the introduction of certain requirements for payment service providers, introduces the obligation for payment service providers involved in these operations to maintain detailed records of the associated payments and to communicate them to the different Member States.
The transposition into the Spanish legal system of the content of the previous Directive, whose deadline is December 31, 2023, has been partially carried out through article 166 quater of Law 37/1992, of December 28, on Tax on Added Value, introduced by article 33 of Law 11/2023, of May 8, transposing European Union Directives on the accessibility of certain products and services, migration of highly qualified people, tax and digitalization of notarial actions and registration; and which modifies Law 12/2011, of May 27, on civil liability for nuclear damage or damage caused by radioactive materials, which obliges payment service providers whose Member State of origin or host is the kingdom of Spain to maintain sufficiently detailed records of cross-border payments made and to submit them to the tax administration.
The complete transposition of the Directive requires the regulatory development of the records that will be regulated in the Value Added Tax Regulation by modifying it through the Draft Royal Decree, which modifies the Value Added Tax Regulation. , approved by Royal Decree 1624/1992, of December 29, the Regulation of Special Taxes, approved by Royal Decree 1165/1995, of July 7, and the Regulation of mutual agreement procedures in matters of direct taxation, approved by Royal Decree 1794/2008, of November 3.
The text of the aforementioned project, submitted to the public information process on May 29, 2023, proposes the incorporation of a new article 62 ter to the VAT Regulation , which regulates the content of the records of payment service providers and a new article 81 bis to regulate the obligation to submit the declaration relating to records maintained by payment service providers, deadline, form and model.
Finally, it is necessary to refer to the draft order for the approval of model 379 "Informative declaration on cross-border payments", currently being processed, which will make it possible to comply with the obligation to provide information by payment service providers. described in the previous paragraphs.