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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
2025 VAT registration thresholds equivalence foreign businesses On track
Virtual events VAT rule changes Agreed
2024 Payment providers' seller transaction reporting and bookkeeping obligations On track
Digital Reporting Requirements (DRR), e-invoicing and live transaction reporting Implementation of VAT in the Digital Age?
2023 DAC 7 - marketplace reporting obligations on sellers' activities On track
Financial Services VAT exemption reform proposals Consultation complete; proposal 2023
Tour operator margin scheme VAT reforms EC undertaking fresh review
2022 EU definitive VAT system Member states not agreed on format
EU reduced VAT rate freedoms Enter into force 6 April 2022
IOSS reforms to prevent double taxation Proposals early 2022
VAT in the Digital Age proposals On track for Q3 2022 detailed proposal
Single EU VAT registration - extension of OSS for B2B and B2C On track for Q3 2022 detailed proposal
Proposal for VAT treatment of the platform economy On track for Q3 2022 detailed proposal
VAT Gap Initiative Q3 2022
2021 One-Stop-Shop (OSS) single EU VAT return In effect
Ending €22 import VAT exemption; new IOSS return In effect
Marketplace deemed supplier EU VAT reforms In effect
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
EU Generalised Domestic Reverse Charge VAT Mechanism In effect, although no country has adopted this voluntary option
2015 B2C electronic services VAT reforms - MOSS return In effect

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