A Royal Decree published in Spain on 29 January 2025 introduces a new framework for penalizing noncompliance with obligations related to statistics on international trade in goods within the EU (Intrastat). The decree—which is effective as from 1 February 2025 and aligns Spanish rules with EU regulations and repeals any conflicting rules—strengthens quality criteria in data collection and adapts the penalty procedure to the Law on Common Administrative Procedure, establishing more precise criteria for the identification of offenses and the imposition of penalties.
The Royal Decree applies to reporting units, i.e., VAT taxpayers and individuals and entities which, without being a taxpayer, have been assigned an individual ID number for this purpose. The decree aims to regulate various aspects of the penalty procedure, such as the competent bodies, the deadline for resolution of disputes and to set the criteria for graduated and/or reduced penalties. The decree does not apply to penalty procedures initiated before the decree became effective, but any provisions that benefit offenders may be applied retroactively. The decree also addresses deadlines for resolution of cases and the procedure for communications between taxpayers and the tax authorities.
The Royal Decree is designed to enhance legal certainty and efficiency in the enforcement of penalties, while fostering a fairer system aligned with EU standards.
Alvaro Gomez-Elvira
Ana Acero
BDO in Spain
The Royal Decree applies to reporting units, i.e., VAT taxpayers and individuals and entities which, without being a taxpayer, have been assigned an individual ID number for this purpose. The decree aims to regulate various aspects of the penalty procedure, such as the competent bodies, the deadline for resolution of disputes and to set the criteria for graduated and/or reduced penalties. The decree does not apply to penalty procedures initiated before the decree became effective, but any provisions that benefit offenders may be applied retroactively. The decree also addresses deadlines for resolution of cases and the procedure for communications between taxpayers and the tax authorities.
The Royal Decree is designed to enhance legal certainty and efficiency in the enforcement of penalties, while fostering a fairer system aligned with EU standards.
Alvaro Gomez-Elvira
Ana Acero
BDO in Spain