Spanish vat's modification for 2015

Spanish vat's modification for 2015

The amendment made at the end of 2014 shall enter into force on 1st February of this year. Nippon Express explains some of the keys from this new regulation.


Article 167.2 of the Law 37/1992, which regulates the payment of Value Added Tax, has been amended by Law 28/2014 of 27th November. It is including, under certain conditions, the possibility of declaring the VAT fee from imports on the declaration-liquidation form from the corresponding period after receiving the document attesting the settlement made by the Administration.

Main Change

The VAT Act by Law 28/2014 of 27th November has included the possibility that, under certain conditions, the VAT fee from imports can be declared on the declaration-liquidation form from the corresponding period after receiving the document attesting the settlement made by the Administration.

Coexistence of the different settlements

With this regulatory change, since 1st January , 2015, some operators will continue to make direct payments of import VAT to Customs (by payment letter 031) and other pass to do it in with their model of self-assessment. The two systems are coexisting.


It is a VOLUNTEER regime for those operators witch have requirement set out in the legislation: that its reporting period is monthly.


The regulation requires to exercise this option: the taxable person (the importer) is a trader or professional acting as such; taxed under the State Administration and have a monthly statement period. The following operators has this period:
1st. Those whose turnover, calculated in accordance with Article 121 of the Tax Act, had exceeded the amount of 6,010,121.04 euros during the last calendar year.
2nd. Those who have made the acquisition of all or part of a business or business assets in the second paragraph of of Article 121.1 of the Tax Law, when the sum of its trading volume of the calendar year immediately preceding and volume of transactions that would be applied in the same period the transferor of such heritage through the use of the assets transferred had exceeded 6,010,121.04 euros.
3. Those included on Article 30 of this regulation entitled to request the return of the balance in his favor at the end of each tax period.
The provisions of the preceding paragraph shall apply even if you do not prove fees to return for taxpayers. These operators are enrolled in REDEME.
4th. Those which are applying the special regime for groups of entities that are regulated in Chapter IX of Title IX of the Income Tax Act.

How can be applied

The way that the operator should opt for this form of import VAT's paying in is by census declaration (Form 036). This option must take place in November of the previous year that will have effect or, in new companies, at the time of registering. It is automatically yearly renewed until the operator ask for not following in this regime.
Once the operator has taken this option, the regime is mandatory for all import transactions in the calendar year.

During 2015 the choice can be made until 31st January, taking effect on 1st February.

Option's resignation

Operator can resignate to this system through marking in the box of the census declaration. An operator who has renounced the system, can not ask for this new system for the next three years.

Consignment in Customs declarations

During the customs clearance, on the step of admitting the DUA, the Administration is checking if the operator has chosen one or other payment system.

Import VAT's quota liquidated by the Administration declaration
Operators entitled to apply the system of deferral of paying in should disclose the amounts calculated by the administration in the declaration-liquidation VAT (Form 303/322) from the period in which debt is notified (in the case of customs clearance this notification occurs on the date of release).
For example: the DUAS released in February and liquidations reported in the same month should be included in the form 303/322 to be submitted from 1st to 20th March.
For this Administration have included a new box (box 77) in the above forms.

Settlement in another month

If an operator does not include all fees import VAT reported during a month in the declaration-liquidation for that month, the amounts not included pass directly into executive collection period by FIFO criteria.
In addition, if there is no provision or liquidation is incorrect or incomplete, the tax quotas for import transactions settled by the Administration may be tax violation and therefore be subject to sanctions.

Help from the Administration

Administration has created a new process in electronic office. It can be located within the import procedure and within the VAT declarations. This procedure named "Consulta del IVA importación con diferimiento de pago" allows to consult deferred tax fees for each period and the status of these debts.

Links of interest:


Finance Ministery Information

Finance Ministery Note


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