Regarding the new requirements in business billing programs which will be present soon in Spain, they will be applied to: • Corporate taxpayers, except exempt or partially exempt entities • Taxpayers for personal income tax with income from economic activities • Entities under the income allocation system that carry out economic activities • IRNR taxpayers with a permanent establishment in Spain In the following, let’s find out what are the main requirements for the billing programm.
Source: fiscal-requirements.com
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