Spain: VAT actions required by 30 November 2023 deadline

The value added tax (VAT) rules require actions to be taken by 30 November 2023.

The value added tax (VAT) rules require actions to be taken by 30 November 2023.

The value added tax (VAT) rules require the following actions be taken by 30 November 2023 in order for the measures to be effective beginning 1 January 2024:

  • Registration or cancellation in the VAT monthly refund regime
  • Electing application of the VAT deferral regime for imports
  • Communication to tax agency of reseller status for VAT purposes
  • Requesting authorization to apply deduction regime for differentiated sectors of activity
  • Requesting waiver of electronic record keeping record books (SII)

Read a November 2023 report (Spanish) [PDF 529 KB] prepared by the KPMG member firm in Spain


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