Spain: VAT actions required by 31 December 2021 deadline

Certain steps regarding eligibility to be treated as a VAT group during 2022 and later years

Certain steps regarding eligibility to be treated as VAT group during 2022 and later years

The value added tax (VAT) rules require certain actions must be taken during December 2021 in order for the measures to be effective beginning 1 January 2022.

For instance, certain steps regarding eligibility to be treated as a VAT group during 2022 and later years are required to be taken by the 31 December 2021 deadline. There are also registration requirements to be completed before 2022 with regard to VAT electronic processes.

Read a December 2021 report (Spanish) [PDF 185 KB] prepared by the KPMG member firm in Spain

 

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