Spain Recent indirect tax developments include updates regarding draft VAT returns 20 February 202144 views1 min read Pre-303 service Resolution on VAT payments from abroad Binding tax ruling on VAT rate for sweetened beverages Source: Deloitte Rate Reporting / Compliance Reduction of the VAT taxable base due to bankruptcy after the Ramada Storax case (C-756/19) Spain Launches the 2021-2025 SME Digitalization Plan
