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
Latest Posts in "Spain"
- VAT Deemed Included in Contract Price if Not Mentioned and Cannot Be Charged Later, TEAC Rules
- Spanish Tax Authority Rules Against Artificial VAT Deductions in School Property Leasing Case
- Self-Employed Using POS Must Adapt to VERI*FACTU by July 1, 2026, Even for Tickets
- Spanish VAT Now Applies to Amazon Vine Reviewers Receiving Free Products for Reviews
- Spanish Fiscalization: Mandatory Hashing for Billing, Registration, Cancellation, and Event Log Records
