- A Royal Decree in Spain introduces a new framework for penalizing noncompliance with Intrastat obligations.
- Effective from 1 February 2025, it aligns Spanish rules with EU regulations.
- The decree strengthens data collection quality and adapts the penalty procedure to the Law on Common Administrative Procedure.
- It applies to VAT taxpayers and entities with an individual ID number for reporting.
- The decree regulates penalty procedures, including competent bodies and dispute resolution deadlines.
- It sets criteria for graduated and reduced penalties.
- Provisions benefiting offenders may be applied retroactively.
- The decree aims to enhance legal certainty and efficiency in penalty enforcement.
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
