14 de febrero de 2024 · Manuel Pérez de Algaba
I. Introduction With the publication at the Official Gazette of Royal Decree117/2024 (hereinafter, the DAC7 Ordinance), of 30 January, that develops the rules and procedures of due…
29 de enero de 2024 · Manuel Pérez de Algaba
I. Foreword The scenario of VAT compliance and data reporting obligations at international level has been in turmoil for some years now . If referring to Europe, keeping pace with…
18 de diciembre de 2023 · Manuel Pérez de Algaba
I. Spanish IT regulations affecting VAT There are different local regulations affecting IT aspects of Spanish VAT, with different level of implementation or scope although. They…
11 de diciembre de 2023 · Manuel Pérez de Algaba
VAT and technology. Prepare for the future now On 8 December 2022, as part of its VAT action plan, the European Commission launched the “VAT in the Digital Age package” (“ViDA”)…
15 de noviembre de 2023 · Manuel Pérez de Algaba
When doing imports into Spain, the corresponding VAT is liquidated by Customs and is to be paid before the goods are cleared to free circulation except for the case that the import…
7 de noviembre de 2023 · Manuel Pérez de Algaba
Non-resident companies which, although operating without a permanent establishment, are obliged to file Spanish VAT returns because of their operative and, so, must register for…
27 de julio de 2023 · Manuel Pérez de Algaba
I. Background I.1. E-invoicing obligation Before the publication of Law 18/2022 of 28 September regulating the creation and growth of enterprises that modified article 2bis of Law…
29 de junio de 2023 · Manuel Pérez de Algaba
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…
16 de diciembre de 2022 · IVA Consulta
Consulta los detalles sobre la plataforma e-commerce que reúne productos canarios para su venta nacional e internacional.
17 de octubre de 2022 · IVA Consulta
Conoce las novedades sobre el impuesto especial sobre envases de plástico no reutilizables derivado de la estrategia a nivel europeo.
