Filing

One of the main objectives of the State Tax Administration Agency (AEAT) is to minimise the indirect costs that citizens must assume in their relations with the Public Treasury.

Faithful to this commitment and in order to facilitate compliance with your tax obligations, the Tax Agency puts at your disposal this Practical Manual of Value Added Tax (VAT) for the year 2023, adapted to the language HTML which has been prepared by the Tax Management Department, in which three clearly differentiated parts can be distinguished.

The first of them lists the main legislative and regulatory developments that have affected VAT in 2023.

The second part aims to facilitate the understanding of the Tax, both in terms of the concepts used in it and in terms of its operation, collecting a large part of the VAT cases illustrated with numerous practical examples.

Finally, the third part is dedicated to informing about the tax obligations related to this Tax and how they should be fulfilled. These obligations, which affect VAT taxpayers, include everything from making declarations, both liquidating and informative, to billing and registration obligations.

Furthermore, its preparation in this digital HTML format seeks to achieve three basic objectives that have been repeatedly requested by taxpayers.

The first is its Web accessibility, that is, ensuring that access to it is possible for the maximum number of people, regardless of their knowledge or personal or physical capabilities and regardless of the technical characteristics of the equipment used to access the Web.

The second is to simultaneously enable and make available to taxpayers the contents of the Manual in other languages or co-official languages.

The third and final objective is to optimize the use of its content, that is, an effective use of the content of the Manual that avoids the duplication of documents on the Tax Agency's website on the same topics, reducing excess storage and the need to update a plurality of comparatively coincident documents.

Since 2020, given the advantages of the Manual in its HTML version, it was decided to eliminate the paper version of the Practical Manual on Value Added Tax, and maintain only the HTML version. In addition, since the HTML version, the possibility of generating a file in format was incorporated PDF of the content of the Manual, a format to which improvements have been incorporated in the present campaign for scrolling and navigating through the document, and which allows it to be printed on paper if desired.

Taxation Management Department