Spanish Tax Audit Plan for 2023

The Spanish Tax Audit Plan for 2023 announces tax audits focused on Spanish REITs, e-commerce platforms, tax residency and certain land-rich entities

• Control over CIT and VAT groups, specially focused on the composition of these groups.
• Control over e-commerce platforms.
• Increase in the number of Joint Audits (which are tax audits made simultaneously with Tax Administrations from other jurisdictions).
• ….

Source Ashurst

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