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Spanish VAT compliance changes

  • Sep 21, 2014 | Richard Asquith

Spanish VAT compliance changes

A range of changes to the Spanish Value Added Tax regime have been prepared for 1 January 2015. These include:

  • Barter transactions must include agreement by both sides on the monetary value of the goods being exchanged to help the tax authorities determine the taxable base for VAT.
  • The Spanish Tour Operators Margin Scheme (TOMS) is being modified to bring it further into line with the EU VAT Directive.
  • The rules on VAT Groups are being harmonised with the EU VAT Directive, including a requirement that there must be at least 50% voting or capital control.
  • The VAT rules on the place of supply determination for supply and install will be modified so that if the install element is about 15% of the value of the contract then the place of supply will be Spain.
  • The new 2015 EU place of supply rules for B2C electronic, broadcast and telecoms services will be included in common with all other member states for the 1 January 2015 implementation.
  • The reduced VAT rates on a range of medical supplies and pharmaceuticals are to be increased

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.