OBLIGATION TO HAVE AN SPANISH TAX NUMBER FOR COMPANIES STORING IN EXCISE WAREHOUSE
Article 14 of Law 38/1992, of December 28th, regulating Exices, establishes that taxpayers should deflect tax liability on the amount of tax due on the purchasers of products subject to excise, being these obliged to endure them. The same article requires that when the manufacture, processing or storage under suspension are made by others, the taxpayers must deflect tax liability of tax due on the person whom the operations are carried out.
The Regulation 1715/2012, of December 28th, establishes for the authorized warehouse keepers the obligation to file periodic disclosure statement of the persons or entities for which the manufacture, processing or storage under suspension is being done.
In this Form it is mandatory to provide the Tax number of the companies for which the operations are being done.
Due to the fact the mentioned Form 548 did not accept foreign tax numbers but just Spanish ones, the information regarding not Spanish clients could not be provided. A consultant to the DGT (Spanish General Tax Directorate) was formulated.
This consultation was answered on May 23th, 2014 by the proper Organism stating the following:
“Clients of the excise warehouse keepers for which the storage has been done in suspension regime and are subject to endure the excise imposition, maintain with the warehouse keeper relationships with tax importance so they are obliged to have an Spanish tax number, even if they are foreigners.”
So, as a conclusion, the warehouse keeper in order to fulfill with its obligations must provide in Form 548 the tax number of all clients, including those non established in Spain.
This means that non Spanish clients should apply for an Spanish Tax number which identifies it selves before Spanish Tax authorities.
If you are interested in H&G providing this service, please let us know and we will send you our service proposal and information regarding documents and procedure.
Once the Spanish Tax number is provided, an address to receive notifications will be asked by the Spanish Tax authorities. There are have two choices.
Empower us or some other person in Spain to receive those notifications.
- Apply for an user´s digital certificate so you can received notifications yourselves.
If you wish any clarification or query regarding the matter, please, contact directly with our Legal Department.
