24 de marzo de 2020 · Manuel Pérez de Algaba
Leído por ahí
Representantes aduaneros buscan un nuevo reglamento para el comercio electrónico The battle over the VAT one-stop-shop
23 de marzo de 2020 · Manuel Pérez de Algaba
Disruption
Disruption is the title of an interesting book by the Canadian author Sthéphane Mallard about the huge changes resulting from the digital revolution that, affecting in a first…
20 de marzo de 2020 · Manuel Pérez de Algaba
Spain: COVID-19 and Customs. Special instructions published
NI DTORA 01/2020 de 16 de marzo, por la que se dictan instrucciones derivadas de la declaración de estado de alarma (RD 463/2020 de 14 de marzo
19 de marzo de 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.
We commented in our last entry about the special measures adopted by the Spanish Government as regards the filing and payment of periodical VAT returns during the COVID-19 crisis,…
18 de marzo de 2020 · Manuel Pérez de Algaba
Spain: VAT obligations and the COVID-19 crisis (part 2)
In our previous entry we subjected our comments to any changes that may result from future legislative and administrative measures. They now have been produced with the publication…
16 de marzo de 2020 · Manuel Pérez de Algaba
Spain: VAT obligations and the COVID-19 crisis
Subject to any changes that may result from the new expected legislative and administrative measures, the existing situation as regards the Spanish VAT obligations of non-resident…
11 de marzo de 2020 · Manuel Pérez de Algaba
Import VAT postponement regime after Brexit
https://www.avalara.com/vatlive/en/vat-news/uk-reconfirms-brexit-vat-postponed-accounting-2021.html
11 de marzo de 2020 · IVA Consulta
España prevé crear dos nuevos impuestos medioambientales
El Ministerio de Hacienda publicó sendas consultas en su web para el nuevo impuesto sobre tráfico aéreo y para el gravamen de plásticos de un solo uso en productos alimenticios.
9 de marzo de 2020 · Manuel Pérez de Algaba
E-commerce and the existing obligations for on-line platforms as regards underlying transactions
Given its interest we highlight the last entry to the Kluber International Tax blog entitled “ Online Marketplaces and EU VAT: Global Reach but Compliance Still Local ”. It…
5 de marzo de 2020 · IVA Consulta
Declaración de bienes en el extranjero 2019 (modelo 720)
La declaración de bienes y derechos en el extranjero —el modelo 720— es un trámite obligatorio para 2019, pese a los recelos en la UE.