New regulations for 2023

Royal Decree 1171/2023, of December 27, amending the Value Added Tax Regulations, 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

por el que se modifican el Reglamento del Impuesto sobre el Valor Añadido, aprobado por el Real Decreto 1624/1992, de 29 de diciembre; el Reglamento de los Impuestos Especiales, aprobado por el Real Decreto 1165/1995, de 7 de julio, y el Reglamento de procedimientos amistosos en materia de imposición directa, aprobado por el Real Decreto 1794/2008, de 3 de noviembre.(BOE, 28-diciembre-2023)

VALUE ADDED TAX

1. With from January 1, 2024 and indefinite validity, the first article of 1171/2023 introduces the following modifications in Royal Decree 1624/1992, of December 28:

   • Update of the VAT Regulation to the Community customs regulations (articles 9, 11 and 12 RIVA)

     A series of modifications are incorporated for the harmonisation and adaptation of the content of the RIVA to the Community customs regulations in relation to:

     • Exemptions in the exports of goods, adding those made by anyone who holds the status of exporter in accordance with customs regulations, other than the transferor or purchaser of the good.

     • The exemption relating to the temporary storage situation, eliminating the references to free zones and free warehouses.

     • Exemptions relating to the customs and tax regimes , replacing the suspension regimes.

   • Procedure for recovering VAT on uncollectible debts (article 24 RIVA)

     The modification of the tax base is included in the case of insolvency proceedings declared by a court in another Member State to which Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 is applicable.

     Furthermore, it is contemplated that the communication to the AEAT of the modification made is accompanied, in the case of uncollectible credits, by any other means that reliably proves the claim for collection from the debtor other than the judicial claim or the notarial requirement.

   • Payment providers (articles 62 ter and 81 bis RIVA)

     Council Directive (EU) 2020/284 of 18 February 2020 establishes the obligation for payment service providers to keep sufficiently detailed records of cross-border payments made in which they are involved and to provide this information to the tax authorities, when the payer is located in a Member State and the beneficiary is located in another Member State or in a third country or territory.

     The RIVA defines the content of these records which must include:

     • The BIC code or any other identifier code , name or company name of the payment service provider and the function it performs on behalf of the beneficiary.

     • Name or business name and, if available, NIF- VAT or national tax identification number, email addresses or websites of the beneficiary .

     • The number IBAN or any other means of identification that allows the identification and provides the location of the beneficiary .

     • The BIC code or any other identifier code that allows to identify and provide the location of the payment service provider acting on behalf of the beneficiary when the latter receives funds without having an account.

     • The details of cross-border payments or payment refunds (date and time, amount and currency, Member State of origin of the payment or destination of the refund, reference identifying the payment).

     Payment service providers must submit a declaration regarding these records within the month following the corresponding calendar quarter.

     The AEAT will ensure that the processing of the data and information provided is carried out in accordance with the legal bases of the European data protection model.

   • Obligation to submit the summary declaration – form 349 (article 79 RIVA)

     The concept of intra-Community acquisitions of services is limited exclusively to cases in which the taxpayer is the recipient.

     In this way, real estate brokerage services provided by non-established persons or entities are excluded.

   • Update of various RIVA articles:

     Certain articles whose wording had become obsolete or referenced regulations that were no longer in force have been updated: 

     • In Article 28, the reference to the inclusion of subsidies in the denominator of the deduction proportion is deleted.

     • In the Fourth Additional Provision the reference to the tourist registration regulations repealed since 2018 is deleted.

     • Article 30a updates the Community regulations applicable to means of transport for the purposes of the refund of VAT incurred by those who carry out transport activities under the simplified regime .

     • Article 80 on the content of the summary declaration and Article 82 on the obligations of non-established taxpayers are adapted to the current wording of Articles 79 RIVA and 119 bis LIVA respectively.

2. With from 1 July 2024 and indefinite validity, section seven of article one of 1171/2023 introduces the following modifications to Royal Decree 1624/1992, of 28 December:

   • Procedure for refunding VAT incurred in Spain by entrepreneurs and professionals not established in the Community (article 31 bis RIVA)

     The following modifications are established:

     • The first refund request submitted by a representative on behalf of a specific applicant must necessarily be accompanied by the corresponding power of representation . It will not be necessary to provide said document prior to submitting the application.

     • The refund request must be accompanied by an electronic copy of the invoices that would be mandatory if the applicant were established in the Community, to equate both procedures. Specifically, these are invoices with a taxable base exceeding 1,000 euros in general or 250 euros in the case of fuel.