SPAIN - Modification of SII, the invoicing regulation and the treatment of vouchers

March 2019

On 29 December 2018 Royal Decree 1512/2018 was published in the Official Gazette of Spain. The decree introduced the following modifications to VAT, which took effect on 1 January 2019.

Invoicing modifications

The Spanish VAT regulation has been modified so that Spain’s invoicing and VAT regulations come into line with Council Directive 2017/2455 regarding treatment of telecommunications, radio service, television, and other electronic services to final consumers.

As well, modifications to the regulations have been made with respect to specific sectors and obligations, such as the requirement to issue invoices related to the supply of services or the provision of services related to political parties and the relief afforded to collective investment scheme management companies or pension fund management companies from the requirement to issue invoices.

Modification in the SII system (Immediate Supply of Information)

The Immediate Supply of Information (so-called SII) system has been updated. Those filing electronic documents for VAT refunds available to travellers in Spain can now use the SII system. Also, when a taxpayer opts to use the SII system it is now applicable for the year they applied to opt in, rather than in the subsequent year.

VAT treatment of Vouchers

On 31 December 2018 the Spanish General Directorate of Taxation published a resolution in Spain’s Official Gazette explaining the VAT treatment criteria for vouchers, bringing the Spanish treatment in line with Council Directive 2016/1065 of 27 June 2016. The new treatment set out in the resolution is applicable from 1 January 2019. It is worth stressing that from a VAT perspective, the criteria for subjecting vouchers to tax was already explained on 26 October 2016 in a binding ruling. However, the Spanish General Directorate of Taxation thought it useful to officially publish the new criteria to be applied from 1 January 2019.

Rosario Estella
rosario.estella@bdo.es

Álvaro Gómez-Elvira
alvaro.gomez@bdo.es