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Informative note VAT types and equivalence surcharge RD-Law 20/2022, of December 27

Royal Decree-Law 20/2022, of December 27, on measures to respond to the economic and social consequences of the War in Ukraine and to support the reconstruction of the island of La Palma and other situations of vulnerability, has provided in its articles 1 and 72 modifications in the VAT rates and equivalence surcharge.

For these purposes, it is INFORMED:

Work is being done on regulatory and technical changes with the aim of facilitating the billing, supply and declaration of these operations, establishing at 0.62 the rate corresponding to the equivalence surcharge for operations subject to the 5% VAT rate.

Models 303 and 322.

In order to enable the declaration of operations affected by the new types of equivalence surcharge, for self-assessments corresponding to tax periods that begin on or after January 1, 2023, the technical specifications of the models will be modified 303 and 322 so that transactions affected by the new rates are included in boxes 156 and 158 along with transactions currently subject to the 0.5 percent equivalence surcharge rate.

Immediate Supply of Information (SII):

  • Tax rate of 0 percent VAT for intra-community deliveries, imports and acquisitions established in article 72.2 of RD-law 20/2022, of December 27:

    The validations of the record books kept through the Electronic Headquarters (SII) have been modified, with the purpose of admitting for any subject and non-exempt operation, regardless of the NIF that carries it out, operations at the rate of 0 percent dated of operation ≥ January 1, 2023 with the time limitations established in the aforementioned article 72.

  • New types of equivalence surcharge provided for in articles 1 and 72 of RD-law 20/2022, of December 27:

    The validations of the record books maintained through the Electronic Headquarters (SII) will be available starting the week of January 9.

    Technical incidents that have their origin in the updating of these validations will be taken into account for the purposes of calculating the delivery period of the billing records.