According to the Spanish court, an automatic refusal of a VAT refund of VAT on bad debts based solely on a failure to comply with excessive formalities without the administration having made a minimum evidentiary effort is not acceptable.
Source: internationaltaxreview.com
Latest Posts in "Spain"
- New Revision 1.20 of AES Export Declaration Guide Published for Enhanced Customs Communication
- Briefing document & Podcast: E-Invoicing in Spain
- EU Regulation 2025/1728 Amends Origin Proof Procedures, Extends PEM Convention Rules Retroactively
- Spain’s E-Invoicing Mandate Explained: Key Dates, Requirements, and How to Prepare
- Briefing document: Spain’s VeriFactu Verified Billing System
