By Joshua Manning •
Published: 02 Jun 2022 • 12:17
Carlos Baos: Enforcing a court decision in Spain.
Credit: Creative Commons
The latest modification to Spain’s tax law was published by the official state Gazette, with its introduction stating:
Article 7(2) of Order HAC/610/2021 of 16 June approving form 369 ‘Value Added Tax.
Self-assessment of the special schemes applicable to taxable persons providing services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods’ and determining the form and procedure for its submission, establishes a special procedure for payment by transfer from abroad to an account opened with the Bank of Spain for entrepreneurs or professionals not established in the Community who are covered by the External Union Scheme or the Union Scheme and who do not have a bank account with an entity collaborating in the collection of the tax.
This procedure of payment by transfer was not exclusive to form 369.
However, practice has shown that, as a result of the scarce, limited and incomplete information accompanying the payments made by this method, it is very difficult, if not impossible, for the Tax Administration to correctly apply the revenue received to the payment obligation and the corresponding obligor.
In order to improve this payment method, the Resolution of 18 January 2021 was issued by the Directorate General of the State Tax Administration Agency, defining the procedure and conditions for the payment of debts by means of transfers through collaborating entities in the collection management entrusted to the State Tax Administration Agency.
This resolution defined the conditions for receiving payments by bank transfer and established as the necessary destination of the transfer an account owned by the State Tax Administration Agency and opened in a credit institution collaborating in the state collection management, replacing the account at the Bank of Spain.
At the same time, the information that must accompany the transfer for the correct allocation of the payment was extended.
For technical reasons, form 369 was excluded from the general procedure for payment by transfer regulated in the Resolution of 18 January 2021.
Having overcome the technical difficulties, it is appropriate to adapt the payment by transfer in form 369 to the procedure provided for in the aforementioned resolution.
In accordance with the provisions of Law 39/2015, of 1 October, on the Common Administrative Procedure of the Public Administrations, the preparation of this order is based on a single article and a single final provision.
The order will come into effect on July, 1, 2022, the full modification on Spain’s tax law can be read by clicking here.
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Originally from the UK, Joshua is based on the Costa Blanca and is a web reporter for the Euro Weekly News covering international and Spanish national news. Got a news story you want to share? Then get in touch at firstname.lastname@example.org.
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