According to the Order HAP/50/2015 published, in the Spanish Official State Bulletin on January 27th, the exemption thresholds related to the statistical declaration Intrastat of exchange of goods between Member States of the EU have been modified. The thresholds established to be exempt from declaring the introduction and expedition of goods into/from Spain until December 31st, 2014 was 250,000 euros. However, as of January 1st, 2015, the new exemption thresholds of intracommunity introduction and expedition of goods are set at 400,000 euros. First return to be filed before February 12th., if the mentioned above is applicable. Therefore, companies that have not exceeded 400,000 euros in 2014 in introductions and expeditions (separately) will not be required to file statistical declaration Intrastat during 2015. In this regard, the approved order substantially increases the threshold for exemption from the obligation to declare, resulting in a significant reduction of administrative burden for small and medium companies. However, the taxpayers must include in said declarations the statistical values of the goods subject to these transactions. As always, the experts at Grant Thornton are at your disposal for any question, clarification or information you may require about this payment system, or any other issue you would like to consult us.

1. Cambios en las declaraciones
informativas Intrastat
De acuerdo con la Orden HAP/50/2015 publicada en el
BOE el 27 de enero, se han modificado los umbrales de
exención relativos a las declaraciones estadísticas Intrastat
correspondiente al intercambio de bienes entre Estados
miembros de la Unión Europea.
Los umbrales de exención de la obligación de declarar estaban,
tanto los flujos de introducción como los de expedición de
bienes intracomunitarios hasta el 31 de diciembre de 2014,
fijados en 250.000 euros. No obstante, desde el 1 de enero
de 2015, los nuevos umbrales de exención de obligación de
declarar de los flujos de introducción y de expedición de
bienes intracomunitarios, se fijan en 400.000 euros. En caso
de ser aplicable lo mencionado, la primera declaracion deberá
presentarse antes del 12 de febrero de 2015.
Por tanto, las empresas que no hayan excedido en 2014
de 400.000 euros en introducciones y expediciones
intracomunitarias (por separado), no estarán obligadas a
presentar declaraciones Intrastat durante 2015.
Es destacable que, con la presente orden aprobada, aumenta
sustancialmente el umbral de exención de la obligación de
declarar, lo que supone una reducción significativa de carga
administrativa a las pequeñas y medianas empresas. No
obstante, los declarantes deberán cumplimentar los valores
estadísticos de las mercancías objeto de las transacciones.
Como siempre, en Grant Thornton estamos a su disposición
para aclarar cualquier duda que en relación a este sistema, o
cualquier otra cuestión, pueda ser de su interés.
According to the Order HAP/50/2015 published, in the
Spanish Official State Bulletin on January 27th
, the exemption
thresholds related to the statistical declaration Intrastat of
exchange of goods between Member States of the EU have
been modified.
The thresholds established to be exempt from declaring the
introduction and expedition of goods into/from Spain until
December 31st
, 2014 was 250,000 euros. However, as of
January 1st
, 2015, the new exemption thresholds of intra-
community introduction and expedition of goods are set at
400,000 euros. First return to be filed before February 12th.
, if
the mentioned above is applicable.
Therefore, companies that have not exceeded 400,000 euros
in 2014 in introductions and expeditions (separately) will not
be required to file statistical declaration Intrastat during 2015.
In this regard, the approved order substantially increases
the threshold for exemption from the obligation to declare,
resulting in a significant reduction of administrative burden
for small and medium companies. However, the taxpayers
must include in said declarations the statistical values of the
goods subject to these transactions.
As always, the experts at Grant Thornton are at your disposal
for any question, clarification or information you may require
about this payment system, or any other issue you would like
to consult us.
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Nuevos umbrales de exención para
declaraciones informativas Intrastat
relativas al 2015
New exemption thresholds related to
statistical declaration Intrastat related to
2015
Changes in the Spanish
Intrastat informative returns
Febrero 2015 February 2015