Spain: Temporary suspension of Tax Voucher issuance and standard refund services for 2023 payments


Clearstream Banking1 informs clients that effective


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.

Clearstream Banking 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 Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.

1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at Mergenthalerallee 61, 65760 Eschborn, Germany, and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.