B Law & Tax
26 May 2023

Tax advisor: Tax developments in administrative cooperation in the fiscal area and other tax regulations

Law 58/2003 of December 17, 2003, General Tax Law, following the guidelines of Council Directive (EU) 2021/514 of March 22, 2021, which alters Directive 2011/16/EU on administrative cooperation in the field of taxation, and other tax provisions, has been approved and is ready for its disclosure in the BOE and its implementation.

The purpose of the Draft Law is to adopt the provisions of Council Directive (EU) 2021/514, dated March 22, 2021, which introduces amendments to Directive 2011/16/EU concerning administrative collaboration in tax matters, known as DAC7. This Directive seeks to expand administrative collaboration to strengthen the framework for information exchange and address the challenges arising from the digitalization of the economy, as well as to support tax authorities in collecting taxes more effectively and efficiently.

During the review process in the Senate, a number of amendments have been incorporated, including two additional provisions that alter Decree Laws 11/2022 and 14/2022 in relation to aids intended for people with low income and wealth, as well as the supplementary amount of scholarships for post-compulsory studies for the 2022-2023 period. These amendments ensure that such aids do not have to be reimbursed in case certain assumptions are met, even if they were granted without meeting the established requirements.

Through a new final provision, amendments have been made to Law 37/1992, of December 28, 1992, which concerns Value Added Tax (VAT). These amendments have an impact on cases in which the deposit regime other than customs warehousing of goods subject to Excise Duties is abandoned. In such situations, the operation will be considered similar to an import in order to facilitate its liquidation. In addition, companies and professionals with economic activity in the Canary Islands, Ceuta or Melilla are allowed to benefit from the e-commerce import regime for VAT purposes.

Additionally, a new additional provision has been introduced in the Non-Resident Income Tax Law to adapt the transposition of Directive (EU) 2017/1852. A section of the second transitory provision of the State Ports and Merchant Marine Law has been modified, providing it with a new wording. Finally, an amendment has been made to Article 16 of Law 27/2014, of November 27, on Corporate Income Tax, to align it with Directive (EU) 2016/1164 and complete its transposition in relation to the limitation of interest.

Changes to the General Tax Law.

The initiative regulates joint inspections, the presence of foreign officials in Spain and vice versa, and “simultaneous controls”. It includes the possibility of carrying out joint inspections within the scope of mutual assistance. It also establishes the obligation to submit a final report, which will be sent to the taxpayer and will include the conclusions of the inspection, to be considered in future tax proceedings.

Likewise, the platform operators obliged to communicate information are obliged to provide certain data to the Tax Administration. The penalty regime related to this obligation is defined, while the procedure will be regulated. In addition, the duties of documentary conservation and communication of information on the part of the obligated parties are recognized.

The provisions on information on cross-border tax planning mechanisms are modified due to the accession of Spain to the Multilateral Agreement between Competent Authorities for the automatic exchange of information on avoidance mechanisms. This will allow the Spanish administration to access the necessary information on the mechanisms that circumvent the Common Reporting Standard and the offshore opaque structures regulated by the agreement.

In addition, the reporting regime for certain tax planning mechanisms is adjusted in accordance with European case law. A single system for the correction of returns is established, through the regulation of the corrective return, with the aim of improving taxpayer assistance and tax management.

B Law & Tax International Tax & Legal Advisors.


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