I. Background   As a rule, notwithstanding the special provisions that may be applicable for certain territories - Basque Country, Navarre, the Canary Islands, Ceuta and Melilla -companies operating in Spain must comply with the Spanish VAT invoicing regulations when being the appointed taxable subject for this tax (or, if not applicable, its equivalent local sales tax).   Except for the Basque Country and Navarre (where there is a special e-invoicing regulations applicable to companies domici...

Some articles have recently appeared at the press commenting on the initiative www.canarianmarket.com,  a platform aimed at facilitating the marketing through the internet of Canarian products in the national and international market (hereinafter Canarianmarket or the platform). According to the news, there would actually be more than 60 Canary Island’s producers who benefit from this initiative.   The platform is aimed not only at hotel and restaurant professionals but to final consumers as wel...

Title VII (articles 67 to 83 ) of Law 7/2022, of April 8, on waste and contaminated soil for a circular economy (hereinafter, the Waste Law), published in the Official State Gazette of April 9, 2022, introduces tax measures to encourage the circular economy, including the creation of a special tax on non-reusable plastic packings, whose entry into force is scheduled for January 1, 2023 which will be the subject of the following comments.   Background   This new tax must be considered within the ...

  On 21 January 2022, the European Commission (EC) launched a public consultation on the new legislative package forming part of its plan “VAT in the Digital Age”, namely:  Single VAT registration  Digital Reporting Requirements (DRR) and e-invoicing  VAT treatment of the platform economy   The consultation, that seeks feedback from businesses, academics, Member States and other interested parties, is open until 15 April 2022 and contributions can be submitted at the Commission site .   As menti...

As the fight against tax fraud becomes a critical issue and top ranks in the agendas of Governments around the world, there are an increasing number of tax Administrations which see immediate access to data as a solution an introduce in their local tax systems obligations known as Continuous Transaction Controls (CTC) or transaction-based reporting. These obligations may adopt the form of compulsory use of homologated e-invoicing solutions or transactions list reporting, which must comply with t...

The new business models that have emerged from the widespread use of new technologies, a legacy of the digital revolution that brought about the arrival of information and telecommunications technology in the mid-20th century, have had a disruptive impact on national tax systems, who must face a complex scenario marked by: • New schemes of fraud and emptying of tax bases.• Lack of neutrality (local economy vs relocated companies).• Loss of legal certainty derived from the complexity/lack of adap...