Spain: Temporary suspension of Tax Voucher issuance and standard refund services for 2023 payments
LuxCSD1 informs clients that effective
immediately
Tax Voucher issuance and standard refund services are suspended until further notice. This is due to recent changes published by the Spanish Tax Authorities regarding new reporting requirements for these services and the very short timeframe to adjust the current reporting requirements accordingly.
Impact on clients
This suspension only applies to payments which were made in 2023 and for which the statutory deadline for reclaiming withholding tax using the standard refund procedure is four years following the income payment date.
LuxCSD is currently working closely with its Spanish Tax Advisor and local partner to re-open the service in the earliest delays possible. Further information will be announced as soon as it is available.
Further information
For further information, please contact the LuxCSD Tax Help Desk, Client Services or your Relationship Officer.
------------------------------------------
1. LuxCSD refers to LuxCSD S.A., registered office at 42, Avenue J.F. Kennedy, L-1855 Luxembourg, registered with the Luxembourg Trade and Companies Register under number B-154.449.