With the exception of the special regime of the cash criterion, the VAT installments accrued as a result of deliveries of goods or provision of services must be paid to the Tax Agency, regardless of whether they have been paid by the recipient of said payments. goods or services.
Source Legaltoday
Latest Posts in "Spain"
- Public Consultation: Proposed Amendments to VAT Regulations and Law for Digital Era Compliance
- Police Dismantle Major VAT Fraud Network in Hydrocarbons; Weapons, Luxury Assets, €300M Seized
- Spain Extends Veri*factu and SIF Invoicing Software Compliance Deadlines to 2027
- Spain Postpones VERI*FACTU E-Invoicing Mandate: New Deadlines and Requirements Announced
- Spain Supreme Court Confirms Full Regularisation Principle in VAT Refund and Audit Procedures
