Tax news in Spain

Illegality of automatic penalities in spain in the event of new VAT returns modifying previous ones

Risks in the acquisition of the status of business established in Spain for more expedient VAT refunds

What we must not forget: input VAT before and after the business activity is always deductible in Spain

The deduction of input VAT in Spain is only possible if the transaction carried out is mentioned in the invoice

On the obligation of outputting VAT within a period of one year and the non-deductibility of input VAT if inputting is made past the deadline

Claiming in the country of residence the import of tax credits granted by foreign countries on income obtained in such foreign countries, unless in the case of hidden discrimination, contravenes EC law

VAT refund in Spain as a right which does not lapse after more than four years

New plans in the design of European Community VAT: the extension of the “one stop shop” for intra-community transactions