New VAT regulation – «Quick Fixes 2020»

On October 1st, the preliminary draft laws amending the VAT Act by incorporating simplification measures regarding intra-community transactions, known as “VAT Quick Fixes 2020”, were published. The objective pursued by the said measures is to achieve a harmonized...

Nueva normativa en el IVA – «Quick Fixes 2020»

El pasado 1 de octubre se publicaron los Anteproyectos de Ley y de Real Decreto por los cuales se modifican la Ley y el Reglamento del IVA para incorporar las medidas de simplificación en las operaciones intracomunitarias conocidas como “VAT Quick Fixes 2020”. El...

BREXIT: Impact on VAT – Imports from the United Kingdom

The Spanish tax authorities (“AEAT”) have issued a note on their website indicating some of the impacts related to customs and special taxes from the 30 th of March, should the United Kingdom’s leave from the European Union be finally accomplished. What VAT refers to,...