The Tax Agency observes with fear the future VAT framework that is debated in the European Union for the corresponding future directive. One of the points includes the possibility that companies that trade with the EU market should have the 'Certified taxable person' to be able to benefit from the advantages of the future framework. The director of the organization, Jesús Gascón, has warned that this requirement would affect "hundreds of thousands" of Spanish companies according to Customs data, firms that must obtain this document in order to continue trading with the EU without triggering their costs.
This would cause the Tax Agency classify taxpayers according to whether they obtained the certificate or not, a scenario that the Treasury is debating with companies and advisors, Gascón explained this morning at the XV International Taxation Forum of Deloitte Legal.
«If you depend on whether they certify you or not, a unpublished scenario. We do not classify VAT taxpayers, but in other countries, "he said. Among the indicators that the Treasury will value to grant this certificate is having signed the Code of Good Tax Practices or having taken refuge in the Immediate Information System (SII), Gascón said.
The VAT is living a revolution in Europe: for the simplification in chain operations and others this certificate will not be necessary. But for the one that will enter in 2022 and that regulates from paying the VAT in one window until tax at destination, yes. "There are many more than 100,000 Spanish companies that can affect them," the director of Spanish VAT Services Asesores, Fernando Matesanz, told ABC.
In his words, however, the certified taxpayer will complicate the situation especially for SMEs, because to get this document must prove "that they are solvent financially, they have a clean file ", which will be more expensive for SMEs than for large companies.
As it is Matesanz warns that the system of the proposal of directive «As designed is finding strong opposition between member states »with the certificate receiving a strong rejection of the companies so this fiscalist expects the idea to be discarded and not to enter in 2022. The negotiation is open.
Up to 8% more work for the Brexit
The Brexit It also looms on the horizon as one of the great obstacles for the future of the Treasury. The director of the agency, Jesus Gascón, has also warned that the workload will rise by 4% for the department that will be responsible for exports at the time when the UK leaves the EU. A percentage that swill be 8% in most affected departments for this event as the imports.
This is because British operations shall be considered extra-Community, what affects both the tourists who come (in the words of Gascón exceed 1.5 times all extracomunitarios) and imports and sales to the United Kingdom.