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New regulations for 2023

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Law 13/2023, of May 24, which modifies Law 58/2003, of December 17, General Tax, in transposition of Council Directive (EU) 2021/514 of March 22, 2021 by the amending Directive 2011/16/EU on administrative cooperation in the field of taxation, and other tax regulations

Ley 13/2023, de 24 de mayo,

por la que se modifican la Ley 58/2003, de 17 de diciembre, General Tributaria, en transposición de la Directiva (UE) 2021/514 del Consejo de 22 de marzo de 2021, por la que se modifica la Directiva 2011/16/UE relativa a la cooperación administrativa en el ámbito de la fiscalidad, y otras normas tributarias.

VALUE ADDED TAX

  • Non-customs warehouse regime: goods subject to special taxes (article 18. Three, 83.Two LIVA )

    With effect from January 1, 2023, Section One of the First Final Provision of Law 13/2023, of May 24, modifies:

    • Section Three of Article 18 of Law 37/1992, of December 28, on Value Added Tax (LIVA), to establish that in cases of abandonment of the deposit regime other than the customs regime of goods subject to Special Taxes (IIEE), an operation assimilated to an import will be carried out and not an import of goods, regardless of their origin.

      This modification aims to facilitate the settlement of these operations, given that the assets object of II. EE. that are in this suspensive regime and have been previously imported, are subject to mixing in fiscal warehouses with others of the same type and nature that may come from the internal or community market.

    • Section Two of article 83 of the LIVA , in order to make a technical adjustment in the tax base of imports of goods and operations assimilated to imports of goods.

  • Location of services: rule of effective use or exploitation (article 70. Two LIVA )

    With effect from May 26, 2023, Section Two. One of the First Final Provision of Law 13/2023, of May 24, modifies the application of the rule of effective use or exploitation, which allows the subjection in the Spanish territory of the application of the tax (TAI) of those services carried out outside the Community, but whose effective use occurs in the same, excluding financial and insurance operations between businessmen.

    This amendment aims to guarantee the neutrality of the tax and the competition of these strategic sectors of the Spanish economy in terms equivalent to the other sectors of economic activity excluded from the application of said rule by Law 31/2022, of December 23, on the General State Budget for the year 2023.

  • E-commerce: Import regime - IOSS (article 163 quinvicies LIVA )

    With effect from May 26, 2023, Section Two. Two of the first Final Provision of Law 13/2023, of May 24, modifies the electronic commerce import regime ( IOSS ) to allow entrepreneurs and professionals who have the headquarters of their economic activity in the Canary Islands, Ceuta or Melilla, benefit from it without the need to have a representative established in the Community.

    In this case, the Member State of identification will be the Kingdom of Spain.