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Spain: VAT-related elections for 2021 require action in November 2020

Spain: VAT-related elections for 2021 require action

Certain actions or elections regarding value added tax (VAT) need to be made during November 2020 in order to be effective from 1 January 2021.


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The deadline is 30 November 2020 for certain VAT actions such as:

  • Registration for monthly refunds of VAT
  • VAT deferment regime for imports
  • Waiver of a requirement for certain electronic records 
  • Notification as a reseller for VAT purposes

Read a November 2020 report (Spanish) [PDF 148 KB] prepared by the KPMG member firm in Spain

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