Circular diaria

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

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

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 […]
21 November, 2017


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 […]
13 December, 2017

Sanction procedure

Decision no. 03927/2017 taken by the Central Economic Administrative Court on 30th November 2017 regarding the reduction of penalties: The reduction of 25% is not to […]
13 December, 2017


On 25th May 2018, the Spanish General Regulation for Data Protection (“RGPD”) is expected to be applied, with the following novelties regarding the Data Protection Law […]
10 January, 2018

By means of the resolution dated May 24th, 2017

By means of the resolution dated May 24th, 2017, the Spanish Central Tax Court (TEAC) considers that a foreign company producing and selling products in Spain […]
18 January, 2018

Changed tax procedures since 1st January 2018

By Royal Decree of 29th December 2017, the following changes regarding tax procedures have been approved: Application of taxes: When a company is extinguished, the tax […]
19 January, 2018


There is a legal procedure to recover VAT amounts from unpaid invoices which have already been transferred to the Public Treasury. 1. Requirements • There must […]