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.
Source Taxbackinternational
Latest Posts in "Spain"
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- IMF Urges Spain to Harmonize VAT Rates and Protect Vulnerable Households
- Spain Restores 21% VAT on Electricity and Gas
- Comments on ECJ case C-515/24: Spanish VAT Deduction Limits for Client Gifts
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