Novedades en el impuesto sobre el valor añadido para 2019

Antonio Longás Lafuente

doi:10.51302/rcyt.2019.3865

Authors

Antonio Longás Lafuente Inspector de Hacienda del Estado (España)

DOI:

https://doi.org/10.51302/rcyt.2019.3865

Keywords:

VAT, vouchers, refund request by taxpayers who undertake carriage of passengers, exemptions to certain groups, telecommunication, broadcasting and electronic services, simplified special arrangements for VAT, special VAT regime for agriculture and fisheries, invoicing

Abstract

There have not been many developments on value added tax throughout tax year 2018, except for those included in the General Budget Law 6/2018 for fiscal year 2018, which have been the most significant.

The present paper covers those amendments following the structure of the VAT Law itself aimed at of being didactic in the explanation of the novelties, considering essentially the General Budget Law for fiscal year 2018, the regulation package passed by the Council of Ministers the past December 28th, the Resolution issued by the General Directorate of Taxes on December 31st regarding the treatment of vouchers for VAT purposes, together with the regulations affecting the self-assessment returns and the yearly informative return.

However, it should be noted the great importance of the new developments to be passed in the short future, as a consequence of the European VAT harmonization, which shall be carefully observed by business persons in order to adapt their procedures to the amendments to come; therefore, these developments will be analyzed in the last section of this paper, due to the fact that they are already enacted.