• Updating of the assumption of subsidiary responsibility for the payment of the tax.
• The scope and nature of the breaches of the specific obligations of the regime of the group of entities in which the dominant entity must be the infringing party is specified .
• The assumption of subsidiary responsibility for the payment of the tax debt is extended to the person who holds the ownership of the warehouses other than the customs warehouses for the exit or abandonment of the goods from these warehouses to the goods subject to special taxes .
• Tax exemption on the special regimes of one-stop shop regulated for distance sales of goods and certain national deliveries of goods when the Vizcaya Tax Administration has inspection competence.
Source: ivaconsulta.com
