Royal Decree-Law 20/2022, of December 27, on measures to respond to the economic and social consequences of the War in Ukraine and to support the reconstruction of the island of La Palma and other situations of vulnerability, has provided in its articles 1 and 72 modifications in the VAT rates and equivalence surcharge.

For these purposes it is INFORMED:

Work is being done on regulatory and technical changes with the aim of facilitating the billing, supply and declaration of these operations, establishing at 0.62 the rate corresponding to the equivalence surcharge for operations subject to the 5% VAT rate.

Models 303 and 322.

In order to enable the declaration of operations affected by the new equivalence surcharge rates, for self-assessments corresponding to tax periods beginning on or after 1 January 2023, the technical specifications of forms and will be modified so that operations affected by the new rates will be included in boxes 156 and 158 together with operations currently subject to the 0.5% equivalence surcharge rate.

Immediate Supply of Information (SII):

• Tax rate of 0 percent VAT for intra-community deliveries, imports and acquisitions established in article 72.2 of RD-law 20/2022, of December 27:

  The validations of the registration books kept through the Electronic Office (SII) have been modified, in order to admit for any taxable and non-exempt operation, regardless of the NIF that carries it out, operations at a rate of 0 percent with operation date ≥ January 1, 2023 with the temporary limitations established in the aforementioned article 72.

• New types of equivalence surcharge provided for in article 1 and 72 of RD-law 20/2022, of December 27:

  Validations of the registration books kept through the Electronic Office (SII) will be available starting the week of January 9.

  Technical incidents arising from the updating of these validations will be taken into account for the purposes of calculating the delivery period for billing records.