Spain Budget Law 2021 Published: VAT rate increase sweetened drinks, increased threshold for simplified and special VAT regimes, insurance tax increased 04 January 2021
Spain Zero VAT rate for COVID-19 vaccines and in vitro diagnostic medical devices applies between 24 December 2020 and 31 December 2022 30 December 2020
Spain SME’s may postpone Q1 VAT for up to 6 months with first 3 months interest free 29 December 2020
Spain Government has decided to reduce VAT on electric cars to 4% as of January 2021 29 December 2020
Spain E-Commerce – Simplified procedure for the reintroduction in customs relief of the goods previously exported 23 December 2020
Spain Obligation to keep VAT registration books through the AEAT electronic headquarters 21 December 2020
Spain 2021 Budget: USE & Enjoyment, VAT rates for sugary beverages, Face masks @ reduced VAT rate 19 December 2020
Spain VAT implications of manufacturing and distribution agreement; permanent establishment of non-resident company 16 December 2020
Spain Fixed Establishments – VAT implications of manufacturing and distribution agreement 16 December 2020
Spain Formal and Technical Requirements on SII Regime to Better Identify Call-Off Stock Arrangements 09 December 2020
Spain Changes to effective use and enjoyment rules for services to Canary Islands, Ceuta, and Melilla 28 November 2020
Spain Spain Extends SII Scope From 2021 – new fields for sales of goods in consignment 27 November 2020
Spain VAT in hidden income: judicial discord and chaos in the application of the tax 27 November 2020
Spain Budget 2021: Amendment ”Use & Enjoyment” rule, increase VAT on sweetened drinks 27 November 2020
Spain Spain Extends Reduced VAT Rates for COVID-19 and Amends Incentives for Film Production 26 November 2020
Spain Spain-UK. The recovery of input VAT by non-established companies after Brexit. Reciprocity required. 20 November 2020
Spain COVID-19: Extension of zero rating of medical supplies till April 30, 2021 and 4% on masks till Dec 31, 2021 19 November 2020