Royal Decree 1305/2024, which approves the Regulation on the sanctioning procedure for violations due to non-compliance with the obligations arising from statistics on international trade in goods within the European Union, has been published in the Official State Gazette (BOE).
This regulation develops certain aspects related to the sanctioning procedure for violations of statistics on international trade in goods within the European Union (INTRASTAT).
The Council of Ministers has approved Royal Decree 1305/2024, of December 23, which establishes the Regulation on the sanctioning procedure for INTRASTAT, the system for collecting statistics on international trade in goods within the European Union. This regulation introduces a regulatory framework for sanctioning violations arising from non-compliance with statistical obligations.
Penalties for Very Serious Infractions
The regulation establishes as very serious infractions those related to breach of the duty of statistical confidentiality, misuse of confidential personal data, provision of false information, and repeated resistance to submitting data. The commission of a serious infraction will also be considered very serious when the offender has already been sanctioned for two other serious infractions within a one-year period.
Fines for very serious infractions range from €4,000 to €6,000, depending on the volume of transactions declared in the previous year. If the statistical value of the declarations exceeds €100 million, the penalty will be €6,000.
Penalties for Serious Infractions
Serious infractions include delay or failure to submit data when this causes serious harm to the service, submission of incomplete or inaccurate information, and repeated minor infractions within a one-year period.
Penalties for these violations range from €600 to €1,200, depending on the offender’s transaction volume.
Penalties for Minor Infractions
Minor infractions contemplated in the regulation include failure to submit data or delay in submitting data when it does not cause serious harm to the service, as well as the submission of incomplete or inaccurate information in similar circumstances.
Fines for these violations will be €150 in most cases, increasing to €300 if the offender’s transaction volume exceeds €100 million.
Entry into force
The new INTRASTAT penalty regulation entered into force on February 1, 2025, with the aim of strengthening compliance with statistical obligations in intra-EU trade and ensuring the reliability of the data collected by the authorities.
With this regulation, the Government seeks to strengthen transparency and accuracy in statistical information on trade in goods within the European Union, ensuring compliance with the established rules for companies and economic operators.
Secondly, Royal Decree-Law 1/2025 has also been published in the Official State Gazette (BOE), which does not contain any tax measures. It appears that another Royal Decree-Law will soon be approved to extend the tax measures that were not approved, as Royal Decree-Law 9/2024 was not ratified.
Thirdly, we have learned of the Supreme Court ruling of December 19, 2024, which interprets that the tax loss carryforwards granted to an economic interest group (EIG) may be applied by its members, even if their origin is determined in a subsequent adjustment. The Supreme Court has issued ruling 6288/2024, recognizing that negative tax bases (NATs) generated by an Economic Interest Group (EIG) can be applied by its partners, even when their origin arises from a subsequent adjustment.
Background of the case
An appellant company, a member of an EIG, requested that the NATs recognized by the group’s tax inspectorate be attributed to the partners. However, the Chamber of the High Court of Justice of Madrid initially dismissed the appeal, arguing that said NATs had not been included in the original self-assessments filed.
Reasons for the ruling
In its ruling, the Supreme Court determined that denying the offsetting of NATs violates the principles of full adjustment and the prohibition of unjust enrichment by the Administration. Thus, it concludes that the partners of an EIG are entitled to benefit from the NATs generated by the entity, even when these arise from a subsequent adjustment.
Implications for taxpayers
This ruling strengthens the right of partners in an EIG to apply recognized BINs after an audit, setting an important precedent in tax matters. This guarantees the principle of tax neutrality and equity, preventing the Administration from obtaining an undue benefit due to the failure to initially allocate these bases.
The ruling sets a key precedent for future claims and clarifies the regulatory framework applicable to Economic Interest Groups regarding the offsetting of tax losses.
