Devil in the detail? Spain introduces simplified process for rectifying VAT returns

A new regulation in Spain introduces a series of modifications to VAT forms, aiming to simplify the procedure for rectifying VAT returns. The current process is complex, often requiring a review procedure with the tax authority. The new legislation allows for the submission of rectifying VAT returns, with some exceptions. Taxable persons must complete specific boxes and sections on the VAT forms, depending on the circumstances that motivate the rectification.

Source International Tax Review

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