Tuesday 22 August 2017


Spanish Tax Advisors are concern about the recent intentions of the Spanish Inland Revenue to advance a number of tax returns to the month of January. Most specifically, the Spanish Inland Revenue is planning to require in January the following statements:

  • Modelo 347 - annual statement of operations with third parties
  • Modelo 345 - Statement of contributions to rent plans and pension funds
  • Modelo 171 -  Statement of impositions and dispositions of funds
  • Modelo 184 – Statement of entities in attribution system (entities with no juridical personality)
Of course, those entities in V.A.T. “Immediate Identification System”, which obliges to deliver information about sales and purchase invoices within a period of 4 days (8 days until the end of 2017) would not be compelled to deliver any of the related to forms to the Tax Office.

In order to make this new rules more user-friendly, deadlines to deliver VAT statements corresponding to the 4th quartal of 2017 are to be extended until January 30th 2018 (See Royal Decree 529/2017, of 26th May).

No comments:

Post a Comment