Spain: Deadline for certain VAT elections required by 30 December 2020

Spain: Deadline for certain VAT elections

The value added tax (VAT) rules provide that certain election requests must be made during the month of December 2020 to be effective beginning 1 January 2021. The deadline for making these election requests ends on 30 December 2020.


The subject election requests include:

  • Application for the special VAT group regime that allows monthly application of the VAT rules for all members of the VAT group
  • Application of the special regime for cash
  • Application for a common deduction scheme for different sectors of activity
  • Application of the special regime for agriculture
  • Application regarding taxation under the distance sales regime for sales made into other EU countries

In addition, entities that qualify for “large company” status must comply with certain requirements for electronic record-keeping and with supplying billing records, effective 1 January 2021 (independent of the requirement to notify the tax administration when large company status has been satisfied in the month of January 2021).

Read a December 2020 report (Spanish) [PDF 143 KB] prepared by the KPMG member firm in Spain

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