In Spain, Value Added Tax (VAT), or Impuesto sobre el Valor Añadido (IVA) in Spanish, was introduced as of 1 January 1996. The Spanish VAT legislation – known as LIVA (Law 37/1992 of 28 December) went through several amendments aiming to align it with the EU VAT Legislation.
The State Tax Agency (AEAT) is responsible for collection, management and inspection of VAT.
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