Regulatory developments 2021 Skip information index Contents
Commission Implementing Regulation (EU) 2021/2007 laying down rules for the implementation of Council Regulation (EU) No 904/2010 in relation to the special scheme for small businesses (franchise scheme) Royal Decree-Law 24/2021, of November 2, which modifies the VAT law with regard to temporary exemptions relating to imports and certain supplies, in response to the COVID-19 pandemic Council Directive (EU) 2021/1159 of 13 July 2021 on temporary exemptions relating to imports and certain supplies, in response to the COVID-19 pandemic Tax measures incorporated in Royal Decree 424/2021, of June 15, which modifies the VAT Regulations, billing obligations and the General Regulations of tax management and inspection actions and procedures Order HAC/611/2021, of June 16, approving form 035 for the declaration of initiation, modification or cessation of operations included in the special regimes of the Single Window (OSS and IOSS) and Order HAC/ 610/2021, of June 16, which approves model 369 that will allow the self-assessment of VAT corresponding to these operations Order HAC/646/2021, of June 22, to adapt models 322 “Monthly self-assessment, individual model”, 303 “Value Added Tax, Self-assessment” and 390 “Annual summary declaration of Value Added Tax”, to the changes introduced in the Value Added Tax by Royal Decree-Law 7/2021, of April 27, and by Royal Decree 424/2021, of June 15 in relation to electronic commerce Royal Decree-Law 12/2021, of June 24, which establishes the application of the 10 percent VAT tax rate Royal Decree 366/2021 of 25 May developing the procedure for filing and paying Tax on Financial Transactions self-assessments and modifying other tax regulations Royal Decree-Law 7/2021 which regulates the VAT treatment of electronic commerce and establishes the rules for taxation of the deliveries of goods and services to community end consumers, from another Member State or a third country or territory First additional provision of Royal Decree-Law 7/2021 which extends the term of application of the 0% tax rate to certain deliveries of medical supplies to combat COVID 19 Explanatory notes on VAT rules for e-commerce Commission Decision (EU) 2021/660 of 19 April 2021 amending Decision (EU) 2020/491 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak during 2020 Order HAC/1274/2020, of December 28, which modifies some boxes of forms 303 and 320 to facilitate their completion Modifications regarding VAT included in Law 11/2020, of December 30, on the General State Budgets for the year 2021 Royal Decree-Law 12/2021, of June 24, which establishes the application of the 10 percent VAT tax rate
On June 25, Royal Decree-Law 12/2021, of June 24, was published in the BOE , by which, with effect from the entry into force on June 26 until On December 31, 2021, the 10 percent rate of VAT will be applied to intra-community deliveries, imports and acquisitions of electrical energy made in favor of:
a) Holders of electricity supply contracts, whose contracted power (fixed power term) is less than 10 kW , when the arithmetic average price of the daily market corresponding to the last calendar month preceding the of the last day of the billing period has exceeded €45/ MWh.
b) Holders of electricity supply contracts who are recipients of the social electricity bonus and have recognized the status of severely vulnerable or severely vulnerable at risk of social exclusion, in accordance with the provisions of Royal Decree 897/2017, of 6 October, which regulates the figure of the vulnerable consumer, the social bonus and other protection measures for domestic electricity consumers. Real Decreto-ley 12/2021, de 24 de junio,
por el que se adoptan medidas urgentes en el ámbito de la fiscalidad energética y en materia de generación de energía, y sobre gestión del canon de regulación y de la tarifa de utilización del agua.
(BOE, 25-junio-2021) Generar PDF Anterior Orden HAC/646/2021, de 22 de junio, para adaptar los modelos 322 “Autoliquidación mensual, modelo individual”, 303 “Impuesto sobre el Valor Añadido, Autoliquidación” y 390 “Declaración-resumen anual del Impuesto sobre el Valor Añadido”, a los cambios introducidos en el Impuesto sobre el Valor Añadido por el Real Decreto-ley 7/2021, de 27 de abril, y por el Real Decreto 424/2021, de 15 de junio en relación con el comercio electrónico Siguiente Real Decreto 366/2021, de 25 de mayo, por el que se desarrolla el procedimiento de presentación e ingreso de las autoliquidaciones del Impuesto sobre las Transacciones Financieras y se modifican otras normas tributarias