The new taxation model developed by the Spanish Tax Agency (AEAT) for the electronic handling of VAT registration books is a new and powerful instrument of tax control. The textile sector is awaiting this reform which is expected to be carried out imminently. The tax measures that will come into force do not involve at first variations in the rate of VAT applied to the sector. However, there are important changes in the management and settlement of the tax. The reform is known as SII, or Immediate Provision of Information.