Category
General
22 May 2025 · Manuel Pérez de Algaba
VIDA and the taxpayer Odyssey22 March 2025 · Manuel Pérez de Algaba
Spain: A closer step to mandatory B2B invoicing for local transactions, that is to be expected by the second semester of 2026 for big companies (otherwise second semester 2027)5 February 2025 · Manuel Pérez de Algaba
Spain. New Intrastat penalty regime30 January 2025 · Manuel Pérez de Algaba
The “VAT after ViDA” seen from a taxpayer point of view. Fighting against the “forgotten VAT gap” and related ideas9 December 2024 · Manuel Pérez de Algaba
From SII to Veri*factu: E-invoicing and e-reporting obligations of non-resident companies operating in Spain28 October 2024 · Manuel Pérez de Algaba
Publication of the Ministerial Order that develops the Veri*factu Ordinace. Homologated invoicing software in Spain required, in principle, by 1st July 202515 October 2024 · Manuel Pérez de Algaba
CONTRIBUTION OF THE SPANISH SII TO THE INTERNAL VAT MANAGEMENT FUNCTION11 September 2024 · Manuel Pérez de Algaba
Data in control and the future of VAT compliance. A Spanish case: Voluntary SII vs homologated invoicing software2 May 2024 · Manuel Pérez de Algaba
VAT Forum 1999-2024. Already the 25th anniversary1 March 2024 · Manuel Pérez de Algaba
Non-resident companies and Spanish e-regulations14 February 2024 · Manuel Pérez de Algaba
Complying with the DAC7 in Spain29 January 2024 · Manuel Pérez de Algaba
Navigating data greediness and complexity. Next stop DAC718 December 2023 · Manuel Pérez de Algaba
Non-resident companies operating in Spain vs SII vs Obligatory E-invoicing vs Statutory requirements of invoicing systems11 December 2023 · Manuel Pérez de Algaba
VAT in the Digital Age. Preparing for the future of VAT compliance with the Spanish SII test version15 November 2023 · Manuel Pérez de Algaba
VAT on imports for 2024. November is the time to plan, do not miss the dead-line7 November 2023 · Manuel Pérez de Algaba
The problem of determining the VAT turnover of non-resident companies operating in Spain under direct registration. Criteria of the Spanish Tax Agency27 July 2023 · Manuel Pérez de Algaba
E-invoicing in Spain. Present and future scenario for non-resident companies29 June 2023 · Manuel Pérez de Algaba
Spain: Current status of mandatory e-invoicing on B2B operations16 December 2022 · IVA Consulta
Canarian companies and VAT on electronic commerce. The initiative www.canarianmarket.com26 July 2022 · IVA Consulta · In Spanish
La Directiva 2006/112/CE relativa al sistema común del impuesto sobre el valor añadido y la jurisprudencia del Tribunal de Justica de la Unión Europea como fuente de Derecho (I)5 May 2022 · IVA Consulta · In Spanish
El acuerdo de la UE sobre la reforma de los tipos de IVA ya está vigente (y de paso atención a la asistencia on-line a congresos)1 December 2021 · IVA Consulta · In Spanish
La OCDE publica la versión en español de ‘Panorama del comercio electrónico’30 November 2021 · IVA Consulta · In Spanish
Lanzan una web para pedir un sistema de ventanilla única de e-commerce 2.030 April 2021 · Manuel Pérez de Algaba
Spain and the new e-commerce VAT regime. The hidden transposition30 April 2021 · Manuel Pérez de Algaba
VAT Expert Group. Selected CJEU cases. Right of deduction and supply chains25 April 2021 · Manuel Pérez de Algaba · In Spanish
El nuevo régimen de IVA del comercio electrónico. Es hora de revisar los flujos y la tecnología de su negocio15 April 2021 · Manuel Pérez de Algaba
ECJ C-593/19 (SK Telecom) – Roaming services, effective use and enjoyment14 April 2021 · Manuel Pérez de Algaba · In Spanish
IVA y comercio electrónico. Nuevo apartado en la web de la AEAT12 April 2021 · Manuel Pérez de Algaba
Spain: Possibilities for the postponement of payment of VAT returns to be filed in April18 March 2021 · Manuel Pérez de Algaba · In Spanish
Transposición de la Directiva ATAD. Reseña del artículo “El aggionarmento de la cláusula general antiabuso”15 March 2021 · Manuel Pérez de Algaba
VAT Committee: Call-off stocks and Brexit21 February 2021 · Manuel Pérez de Algaba
Spain: Reduction of the VAT taxable base due to bankruptcy of EU non-established clients after the Ramada Storax case (C-756/19). Possibility to apply for the correction of filed VAT returns on a retroactively basis?10 February 2021 · Manuel Pérez de Algaba
Spain: The payment of tax debts via direct bank transfer from abroad will be possible10 February 2021 · Manuel Pérez de Algaba
Impact of Brexit in the Canary Islands taxation5 February 2021 · Manuel Pérez de Algaba
Billentis study: The e-invoicing journey 2019-202526 January 2021 · Manuel Pérez de Algaba
ECJ C-108/19 (Krakvet sp. z o.o. sp.k.) Distance sales where customer arranges transport with a company suggested by the supplier's site15 January 2021 · Manuel Pérez de Algaba
Interim origin declaration regime for the EU-UK trade13 January 2021 · Manuel Pérez de Algaba
Free webinars for organisations that trade between the UK and the EU5 January 2021 · Manuel Pérez de Algaba
Recovery of Spanish VAT quotas by non-established UK companies after Brexit21 December 2020 · Manuel Pérez de Algaba
VAT temporary measures applicable to vaccines against COVID-19 and medical devices for in vitro diagnosis14 December 2020 · Manuel Pérez de Algaba
UK: repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK23 November 2020 · Manuel Pérez de Algaba
Project: VAT in the digital age18 November 2020 · Manuel Pérez de Algaba
Spain-UK. The recovery of input VAT by non-established companies after Brexit. Reciprocity required.17 November 2020 · Manuel Pérez de Algaba
Trade with the UK from 1 January 2021 as a business based in the EU3 November 2020 · Manuel Pérez de Algaba
The Spanish Customs give instructions for the use of the EORI number after Brexit.27 October 2020 · Manuel Pérez de Algaba
Brexit. Official information site26 October 2020 · Manuel Pérez de Algaba
Action required by non-established companies: The Spanish Customs authorities will start applying to the letter the definition of “Exporter” in the Union Customs Code22 October 2020 · Manuel Pérez de Algaba
Exporting from the EU, importing into the EU - all you need to know19 October 2020 · Manuel Pérez de Algaba
Spanish Digital tax approved. A troubled start?15 October 2020 · Manuel Pérez de Algaba
VAT rates searching engine of the European Commission13 October 2020 · Manuel Pérez de Algaba
Read elsewhere: SAF-T Accounting File obligatory in Portugal1 October 2020 · Manuel Pérez de Algaba
The Vodafone case. The European Court of Justice step in at the digital tax scene30 September 2020 · Manuel Pérez de Algaba
Modernising VAT for cross-border e-commerce2 September 2020 · Manuel Pérez de Algaba · In Spanish
Virtualización de la economía e imposición indirecta.31 August 2020 · Manuel Pérez de Algaba
VAT Aspects of the EU’s Package for Fair and Simple Taxation31 July 2020 · Manuel Pérez de Algaba
Temporary exemption for certain importations of goods destined to fight against the COVID-19 extended7 July 2020 · Manuel Pérez de Algaba
Commission calls on Spain to eliminate the discrimination of non-resident banks in the provision of payment services of Spanish taxes7 July 2020 · Manuel Pérez de Algaba
Commission publishes a document on prohibitions and restrictions on imports and exports following Brexit7 July 2020 · Manuel Pérez de Algaba
Emergency Tax Measures in Response to the COVID-19 Pandemic: The Full Picture in Europe2 July 2020 · Manuel Pérez de Algaba
The congress sector and the COVID. Another matter of concern: the virtual events and VAT under the light of the ECJ Geelen case (C-568/17)29 June 2020 · Manuel Pérez de Algaba
EU VAT Committee Meeting Documents Published16 June 2020 · IVA Consulta · In Spanish
El Congreso da luz verde a la tasa Google13 May 2020 · Manuel Pérez de Algaba
TOURISM AND TRANSPORT PACKAGE10 May 2020 · Manuel Pérez de Algaba
EU. Coronavirus response9 May 2020 · Manuel Pérez de Algaba
Update on Digital tax. The COVID impact9 May 2020 · Manuel Pérez de Algaba
Taxation: Commission proposes postponement of taxation rules due to Coronavirus crisis15 April 2020 · Manuel Pérez de Algaba
Spain. COVID-19 crisis. Extension of deadlines for the filing and payment of taxes for small companies.7 April 2020 · Manuel Pérez de Algaba
Spain. COVID-19 crisis. Instructions to apply for the special postponement procedude6 April 2020 · Manuel Pérez de Algaba
Actions taken by the EU to cope with the COVID crisis: Coronavirus Response Investment Initiative Plus (CRII+)3 April 2020 · Manuel Pérez de Algaba
Canary Islands. Postponement of IGIC and duties on imports2 April 2020 · Manuel Pérez de Algaba
IBFD’s free COVID-19 pandemic Tax News Service reports1 April 2020 · Manuel Pérez de Algaba · In Spanish
Leido por ahí: La CE propone fórmulas para facilitar las garantías aduaneras30 March 2020 · Manuel Pérez de Algaba
Spain: Compilation of the COVID legislative measures29 March 2020 · Manuel Pérez de Algaba
Spain: VAT financing tips for the COVID crisis25 March 2020 · Manuel Pérez de Algaba
Spain: Extension of deadlines for VAT and other sales tax returns in certain Autonomous Regions24 March 2020 · Manuel Pérez de Algaba
Spain: Deadlines and measures adopted by the Council of Ministers of 24 March 202024 March 2020 · Manuel Pérez de Algaba · In Spanish
Leído por ahí23 March 2020 · Manuel Pérez de Algaba
Disruption20 March 2020 · Manuel Pérez de Algaba · In Spanish
Spain: COVID-19 and Customs. Special instructions published19 March 2020 · Manuel Pérez de Algaba
Spain: The payment of VAT returns under a declared emergency. Application of the general postponement regime under anomalous circumstances when no special provisions are contemplated by the emergency regulations.18 March 2020 · Manuel Pérez de Algaba
Spain: VAT obligations and the COVID-19 crisis (part 2)16 March 2020 · Manuel Pérez de Algaba
Spain: VAT obligations and the COVID-19 crisis11 March 2020 · Manuel Pérez de Algaba
Import VAT postponement regime after Brexit9 March 2020 · Manuel Pérez de Algaba
E-commerce and the existing obligations for on-line platforms as regards underlying transactions13 February 2020 · Manuel Pérez de Algaba
Spain: The implementation of the “quick fix” for call-off stock arrangements and the SII6 February 2020 · Manuel Pérez de Algaba
The Commission prompt the opening of post Brexit negotiations31 January 2020 · Manuel Pérez de Algaba
The consistency of VAT data is more than ever an issue for tax payers obliged to SII23 December 2019 · Manuel Pérez de Algaba
Spain beyond the SII: The certified invoicing software to come (the TicketBAI project)4 December 2019 · Manuel Pérez de Algaba
The modernization of the electronic commerce to come. Latest legislative measures of the European Union4 December 2019 · Manuel Pérez de Algaba · In Spanish
La modernización del comercio electrónico que viene. Últimas medidas legislativas de la Unión Europea20 November 2019 · Manuel Pérez de Algaba
SII obligations vs VAT financial costs. Time to decide28 October 2019 · Manuel Pérez de Algaba · In Spanish
¡Más Brexit!25 October 2019 · Manuel Pérez de Algaba
Spanish VAT taxable base special rule for payments in kind. Doubts as to the legality of the "production cost" limit.15 October 2019 · Manuel Pérez de Algaba
Spanish Tax Agency mailing campaign about an eventual no deal Brexit. The EORI problem30 July 2019 · IVA Consulta · In Spanish
La Comisión alerta a Italia y Chipre de exenciones fiscales ilegales en la industria del yate10 April 2019 · IVA Consulta · In Spanish
España contradice a la UE y continúa con la tasa Google3 December 2018 · IVA Consulta · In Spanish
España apuesta por nuevas medidas contra el fraude fiscal11 April 2018 · IVA Consulta · In Spanish
¿Cuáles son los tipos de IVA aplicables en la UE durante 2018?18 January 2017 · IVA Consulta
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