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New regulations for 2022

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Order HFP/493/2022, of May 30, amending Order HAC/610/2021, of June 16, approving form 369 "Value Added Tax. Self-assessment of the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods" and the form and procedure for its presentation are determined

With the approval of this Order, the payment procedure by transfer of the fees to be paid by businessmen or professionals not established in the Community who do not have a bank account in any of the collaborating entities in the collection management and derived from the special regimes provided for in sections 2 (External regime of the Union) and 3 (Union Regime) of chapter XI of Title IX of Law 37/1992, of December 28, on Value Added Tax, is adapted to the payment procedure by transfer defined in the Resolution of January 18, 2021, of the General Directorate of the State Tax Administration Agency, which defines the procedure and conditions for the payment of debts by transfers through collaborating entities in the collection management entrusted to the State Tax Administration Agency.

For technical reasons, form 369 was excluded from the general procedure for payment by transfer regulated in the Resolution of January 18, 2021. Once the technical difficulties have been overcome, it is appropriate to adapt payment by transfer in form 369 to the procedure provided for in the aforementioned resolution.

This change in the transfer payment procedure will come into effect from July 1, 2022.

Orden HFP/493/2022, de 30 de mayo,

por la que se modifica la Orden HAC/610/2021, de 16 de junio, por la que se aprueba el modelo 369 "Impuesto sobre el Valor Añadido. Autoliquidación de los regímenes especiales aplicables a los sujetos pasivos que presten servicios a personas que no tengan la condición de sujetos pasivos, que efectúen ventas a distancia de bienes y ciertas entregas interiores de bienes" y se determinan la forma y procedimiento para su presentación.