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VAT

Front of the Supreme Court in Madrid

Form 390 does not interrupt the prescription of the administration's right to settle the tax

Tue, June 02

The Supreme Court amends its case law on the scope of VAT Form 390 to interrupt the prescription of the administration's right to pay the tax Summary:The jurisprudential doctrine that, in...

Uk and Spain Fused Flags

Application of double taxation agreement Spain - United Kingdom for IRNR and VAT on rent.

Tue, April 16

Taxation in the Income Tax of non-residents and in the Value Added Tax, of tax residents in the United Kingdom and that develop the activity of renting in Spain. A. Non-Resident Income Tax.As...

Osteopatía

Are services provided by a natural person who performs the osteopathic activity exempt?

Thu, March 21

VALUE ADDED TAX EXEMPTION ON OSTEOPATHYAre services provided by a natural person who performs the osteopathic activity exempt? For this case as well as many other unconventional treatments, the...

Postal de Sant Pol de Mar

VAT or ITP on the purchase of a home

Mon, May 07

Concept of first delivery of dwellings (new dwellings)The'first supply' of dwellings is understood to be that which is purchased from the developer when the construction or refurbishment is completed...

Logo Agencia Tributaria

Increase of productivity bonus for AEAT employees

Wed, February 28

Fuentes: Expansión and  CCOOThe Tax Agency has closed an agreement with the unions that raises the bonus for productivity linked to VAT collection.The increase is close to 38% if a gross VAT...

bandera de la UE

VAT fraud is double what the Tax Agency claims

Mon, October 30

Commission says VAT fraud is twice as high as that recognised by the tax authorities"Although VAT revenue collection shows signs of improvement, the missing amounts are still unacceptably high,"said...

bandera unión Europea

VAT will increase sooner rather than later

Tue, September 05

Spain's dependence on Brussels should be evident after the crisis. Therefore, it is not surprising to think that, no matter what our Minister of Economy says, his recommendations will be heeded later...

Logo SII

SII, VAT management system based on Immediate Supply of Information

Sat, August 26

The Tax Agency introduces a new VAT management system based on Immediate Supply of Information (SII).* Taxpayers subject to the SII (and those choosing to adopt it voluntarily) must send details of...

2017

News about VAT simplified regime

Fri, March 17

On 18 of November 2015 Order HAP/2430/2015, of 12 November, was published in the Official State Gazette, setting forth for the year 2016 the objective assessment method for Personal Income Tax and...

Autónomo Paleta

Deferments for self-employed workers: VAT and IRPF

Wed, February 15

Deferments for self-employed workers: VAT and IRPF Measures of Royal Decree-Law 3/2016 in matters of deferred payment Royal Decree-Law 3/2016, of 2 December, eliminated the option of granting...

SII