The Spanish Tax Office does not go on holiday – August taxes

On a positive note, we remind you that there are courtesy days in the notification system of the enabled email address, with respect to which you can plan your absences, informing the Spanish Hacienda about them.  By doing so, the Spanish Tax Office shall not put at your company’s disposal any notification during the days that you have informed of, so that you can leave and enjoy your holidays. The month of August has changed in the most recent years with respect to the recurring tax obligations affecting Spanish taxpayers:
> July monthly tax returns must be filed in August, not enjoying the delayed term formerly in force of up to September 20.
> In addition to it, this year the new system based on the immediate supply of information relating to VAT Registry books has entered into force, thus requiring a greater dedication by companies to tax management. Such system does not offer a grace period while on holidays, as opposed to the notification system applying to the enabled email address, which does permit it.

For this reason, we have hanged up the poster “Open for holidays”, with the purpose of helping companies complying in due term with their recurring tax obligations.

✔ Since 2014, July monthly tax returns must be filed during the month of August, while they could be filed up to September 20 in the past. This measure affects VAT as well as Withholding tax on account of Personal income and Corporation tax.

✔ On top of it, on July 01, 2017 the new system based on the Immediate supply of Information (known as SII) has entered into force. According to it, companies subject to this system must send the detail of the invoicing registries within a four – days term through the Hacienda web page. Notwithstanding it, during the first semester of this system (that is to say, from July 01 to December 31, 2017) taxpayers have an extraordinary term of eight days to send such information.

Please take into account that:

(I) There is no grace period which relieves the taxpayer from filing such registries while on holidays, hence, they must also be filed in August; and,
(II)  In the computation of the before – mentioned terms, Saturdays, Sundays and national non labour days are excluded, hence, local and regional non –labour days which are not Saturday or Sunday are computed as working days.

✔ On a positive note, we remind you that there are courtesy days in the notification system of the enabled email address, with respect to which you can plan your absences, informing the Spanish Tax Office about them.  By doing so, the Spanish Tax Office shall not put at your company’s disposal any notification during the days that you have informed of, so that you can leave and enjoy your holidays.