Publication in the Official Gazette of the Royal Decree 1073/2014 concerning the amendment of the VAT Regulation, the Regulation of tax application and the Invoicing Regulation


Last December 20th, was published in the Official Gazette the Royal Decree 1073/2014 amending the Regulation of VAT and other tax Regulations. These changes will be effective from January 1, 2015 (with some exceptions which will take effect in January 2016).

The main changes introduced in the VAT are:

  • The obligation of the purchaser to communicate reliably and prior to or simultaneously the disclaimer of real estate related exemptions, contained in Article 20.One.20º and 22º. This waiver will be done transaction by transaction, in a statement signed by the purchaser, which establish their status as taxpayer with total or partial right to deduct or predictable aim of the property acquired.
  • The obligation of the purchaser to inform the provider his reseller status, for new cases of reverse charge in deliveries of mobile, gaming consoles, laptops and tablets. The communication of this condition to the Tax Agency through a census declaration is also enabled.
  • New Chapter IX to collect the conditions to qualify for the special scheme for telecommunications, broadcasting or television and electronically supplied services.
  • It is regulated the exercise of the option to the application of the general tax regime instead of TOMS, transaction by transaction. This option must be communicated in writing to the recipient, or through the issue of the invoice.
  • Definition of the new levels of relations in the scheme of VAT grouping (financial, economic and organizational).
  • The procedure for exercising the option to defer the payment of import VAT set out in Article 167.Dos of the VAT Law is established. It shall be exercised through the census declaration of commencement of activity or during November of previous year. For 2015 a transitional period is enabled to choice that option until January 31, 2015.
  • Accreditation of remission of amendment invoice to the recipient is required only in cases of bankruptcy debtor or bad debt.

Attached is a copy of the document published by the Tax Agency stating all the changes introduced by the Royal Decree (Spanish language).

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Nota informativa AEAT modificaciones Reglamento IVA

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