Spanish Tax Advisors are concern about the recent intentions of the Spanish Inland Revenue to advance a number of tax returns to the month of January. Most specifically, the Spanish Inland Revenue is planning to require in January the following statements:
- Modelo 347 - annual statement of operations with third parties
- Modelo 345 - Statement of contributions to rent plans and pension funds
- Modelo 171 - Statement of impositions and dispositions of funds
- Modelo 184 – Statement of entities in attribution system (entities with no juridical personality)
In order to make this new rules more user-friendly, deadlines to deliver VAT statements corresponding to the 4th quartal of 2017 are to be extended until January 30th 2018 (See Royal Decree 529/2017, of 26th May).