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Spanish White Book VAT and wider tax reforms

White Book details over 100 reforms for Spanish VAT and other taxes

The Spanish ‘Tax Committee’ of local tax specialists presented their recommendations to the Ministry of Finance. Their recommendations is known as the ‘White Book’. This includes a range of digital VAT reforms, many in coordination with EU VAT reforms, including: e-commerce; gaming; cloud computing; gig & sharing economy.  The White Book also includes large numbers of changes for income and property taxes.

VAT on e-commerce and emerging digital sectors

Within the White book are a range of recommendations covering VAT on e-commerce and related digital and gig sectors. These include:

  • Interpretation of the rules around chain transactions
  • Extending the deemed supplier role to service providers
  • Work with the EU on the extension of the One Stop-Shop return under the EU Single VAT Registration proposals
  • Coordinating with the EU on tax collections and mutual assistance on recoveries
  • EU-wide changes to the basis of taxation on gaming based on location of customer
  • Explore e-commerce delivery fees
  • Implementation of EU DAC 7, harmonising from 2023 the tax and transaction reporting requirements on digital platforms
  • Explore imposing withholding taxes on gig & sharing economies digital platforms to capture missed taxes
  • Further clarify the tax status on 3-D and cloud computing services which disrupt the existing tax models, and how they may work with royalties
  • Further study on the tax treatment of cryptocurrencies (DAC 8) and related crypto-assets
  • Support and promoting the OECD Pillars I & II, and work with the EU on Pillar I implementation and remedy uncertainties with Digital Services Taxes
  • Support implementation of EU digital levy towards EU own resources (own funding)
  • Review of the tax environment for income for bloggers, influencers, youtubers and similar earners in the new digital world – particularly cross-border elements

EU VAT reforms

Reform (click for details) Update
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2030? Digital Reporting Requirements and e-invoicing harmonisation Likely delay to 2030
Structured e-invoices supercede paper invoices Likely delay to 2030
EC Sales lists replaced by Digital Reporting Requirements Likely delay to 2030
2028 EU Customs reforms Published May 2023
€150 import consignment threshold removed Published May 2023
2026 DAC8 harmonised crypto asset reporting Approved May 2023
2025 VAT registration thresholds equivalence foreign businesses 1 Jan 2025
Virtual events VAT rule changes 1 Jan 2025
Single VAT Registration in the EU - extension of OSS Likely delay to 2026
Marketplace deemed supplier extended to EU sellers Likely delay to 2026
Proposal for VAT treatment of the platform economy Likely delay to 2026
EU IOSS mandated for marketplaces Likely delay to 2026
Call-off stock VAT simplification ends Likely delay to 2026
Harmonisation of B2B Reverse Charge rules Likely delay to 2026
Financial Services VAT exemption reform proposals Consultation complete; proposal awaited
Tour operator margin scheme VAT reforms EC undertaking fresh review
2024 Payment providers' seller transaction reporting and bookkeeping obligations In effect since 1 Jan 2024
2023 DAC 7 - marketplace reporting harmonisation In effect since 1 Jan 2024
2022 IOSS reforms to prevent double taxation On hold
EU reduced VAT rate freedoms Entered into force 6 April 2022
VAT in the Digital Age proposals Published Dec 2022
EU DAC8 cryptocurrency tax reporting proposals Published Dec 2022
VAT Gap Initiative Q3 2022
EU Definitive VAT System On hold
2021 One-Stop-Shop (OSS) single EU VAT return In effect since 1 July 2021
Ending €22 import VAT exemption; new IOSS return In effect since 1 July 2021
Marketplace deemed supplier EU VAT reforms In effect since 1 July 2021
2020 EU four Quick Fixes for VAT In effect
Tax authorities anti-VAT fraud cooperation In effect
Tax Action Plan - 25 VAT and other tax reforms roadmap See 'VAT in the Digital Age' and others
2019 Simplification of e-services VAT compliance and thresholds In effect
Single and multi-use vouchers In effect
2018 Lower e-book and publications VAT rates In effect, although not all EU states have adopted the option


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