Recently the Spanish government has issued an order addressing several tax filing obligations. Large Companies will have to file tax documents such as returns, declarations or reimbursement requests electronically as from 1 July 2016.
The order was gazetted on June 2, 2016 named modification Order of HAP/2194/2013. Taxpayers who do not submit the documents electronically shall be subject to a fine of EUR 250, according to article 199(2) of Law 58/2003.
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