Spain Gipuzkoa Tax Authority clarifies the impact of the TicketBAI obligation on local SII 11 January 2023
Spain Order that regulates the Special Tax on Non-Reusable Plastic Containers enters into force 11 January 2023
Spain Order on the registration and reporting requirements of the Plastic Packaging Tax 10 January 2023
Spain Reduced VAT Rates on Face Masks and Electricity Extended and Zero Rate on Basic Foods 07 January 2023
Spain A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023 05 January 2023
Spain Pubication of Royal Decree-Law 20/2022 and its implications for VAT – VAT rate reduction 04 January 2023
Spain Spain Gazettes Budget Law 2023, Limits VAT Supply of Services Rules, Amends Applicability of Reverse Charge Mechanism 03 January 2023
Spain Temporary and extraordinary reduction of the VAT rate between January 1 and June 30, 2023 30 December 2022
European UnionSpain Flashback on ECJ Cases – C-427/10 (Banca Antoniana Popolare Veneta) – Different terms for refunds in fiscal vs civial law 27 December 2022
Spain Procedure for the recovery of VAT and IGIC accrued in the event of non-payment 27 December 2022