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Spanish VAT recovery and compliance changes

  • VAT
  • 10 August 2014 | Richard Asquith

Spanish VAT recovery and compliance changes

A range of Spanish VAT compliance changes have been proposed in the latest amendment to the VAT Law. The changes will be implemented on 1 January 2015, subject to approval by the Spanish Parliament.

The changes include:

  1. A range of services provided to non-EU companies from countries without a tax reciprocity agreement will become eligible for VAT recovery claims under the EU 13th Directive. These services include: hotel accommodation and restaurant services for live events and exhibitions; and the purchase of certain manufacturing equipment for local use but which is eventually removed from Spain.
  2. Import VAT for approved operators may be deferred through the use of the reverse charge
  3. Changes to the rules for the reversal of VAT paid on bad debts

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 is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.