Spain Spanish Ministry of Taxation approves Mandatory Disclosure Regime reporting forms and deadlines 16 April 2021
Spain Possibilities for the postponement of payment of VAT returns to be filed in April 14 April 2021
Spain Possibilities for the postponement of payment of VAT returns to be filed in April 13 April 2021
Spain Spain Publishes Guidance on New Requirements One Stop Shop Regimes for VAT and E-Commerce 12 April 2021
Spain Territorial Policy and Public Function award for innovation for the ‘DIVA’ VAT refund service to travelers 08 April 2021
Spain The general directorate of taxes and tax court update on indemnity payments and Spanish VAT refund after Brexit 02 April 2021
Spain Spanish Tax Authority further delays first reporting and payment of Financial Transaction Tax 01 April 2021
Spain Facilities for taxpayers to complete Spanish VAT returns – implementation of pre-filled VAT returns 27 March 2021
Spain Collaborative & Platform economy, intermediary services, the case HomeAway Spain vs the Catalan regional administration 05 March 2021
European UnionSpain ECJ C-521/19 (Tribunal Económico Administrativo Regional de Galicia) – AG Opinion – Even in case of fraud, a transaction price without VAT can be assumed where no invoice was issued 04 March 2021
Spain SII: Update of the presentation on validations and FAQs to apply from 1 January 2021 (version 1.1) 03 March 2021
European UnionSpain ECJ C-712/19 (Novo Banco) – Judgment – Spanish IDECA tax is compatible with the VAT directive 25 February 2021
Spain Treasury will strengthen control over the operations of the self-employed and SMEs in 2021 22 February 2021
Spain Reduction of the VAT taxable base due to bankruptcy after the Ramada Storax case (C-756/19) 22 February 2021