steuerberatung

21 February, 2018

Invoicing of distance-selling via the Internet

According to the binding consultation V2622-17 of 13th October 2017 published by the Spanish Directorate General of Taxation, Spanish enterprises that perform distance-selling of their products through […]
21 November, 2017

INCOME TAX (IRPF)

The occasional non-compliance with any of the requirements set forth for the special system for posted workers shall not alter its application Binding consultation V1739-17 of […]
6 November, 2017

Régimen Sancionador SII

According to the Draft Royal Decree modifying the General Penalty Regime, the non-compliance due to delay with the mandatory provision of immediate information what VAT books […]
6 November, 2017

Prorated VAT regulation

By decision of 16th March 2017, the Spanish Central Economic and Administrative Court (TEAC) acknowledges the prorated VAT regulation to be equally applicable although the taxable […]
6 November, 2017

Incoming invoices in pdf format

In their binding consultation of 12th July 2016 with number V3253-16, the Spanish Tax Authorities (DGT) acknowledge all those invoices as electronic invoices which are received […]
6 November, 2017

New jurisprudence regarding the registration obligation of working hours

Despite the widely shared and defended opinion (mainly based on the crusade carried out by the Labour Inspectorate regarding compliance with the registration obligation of working […]
6 November, 2017

Spanish VAT (IVA) of bad debts: Refund in spite of late communication to the Tax Office

Through its resolution dated 24th November 2016, the Spanish Central Economic-Administrative Tribunal (TEAC) accepted the VAT refund in a case where the tax base of bad […]
6 November, 2017

Spanish VAT (IVA) on the assignment of company cars to employees

In their binding consultation of 15th November 2016 with number V4951-16, the Spanish Tax Authorities (DGT) have considered the input tax paid by a lawyer firm […]
6 November, 2017

VAT Permanent Establishment in Spain

Through its resolution dated 20th October 2016, the Spanish Central Economic-Administrative Tribunal (TEAC) has considered that merely because a non-resident enterprise owns a real-estate which is […]
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