Newnesses of Personal Income Tax for 2018
201903.15
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Newnesses of Personal Income Tax for 2018

On July 4, 2018, Law 6/2018, of July 3, on the General Budgets of the State was published in the BOE. In it are presented, the tax changes regarding the Income Tax that come into force in the income statement of 2018, which will be submitted during 2019. We summarize the most important ones below….

Mini one-stop shop: Frequently Asked Questions [Resolved]
201903.01
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Mini one-stop shop: Frequently Asked Questions [Resolved]

From January 1, 2015, all telecommunication, electronic and broadcasting or television services provided by a company or a professional to particular final consumers, established or residing in European countries other than the one of the provider of that service must be taxed in the State of establishment or residence of the final consumer. This means…

The VAT System on distance selling
201811.05
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The VAT System on distance selling

Distance sales are the order of the day. More and more people are buying abroad without having any face-to-face contact with the seller and, due to that demand, entrepreneurs who decide to set up their online stores by expanding their borders are also growing. If sales are made within the European Union, a threshold defined…

Changes in the VAT deduction in commercial vehicles
201810.19
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Changes in the VAT deduction in commercial vehicles

The treatment of the deduction on the Value Added Tax (VAT) paid on vehicles can be confusing in certain circumstances. In general, for business activities it is presumed that passenger cars have 50% affectation on the activity, which can be destroyed (theoretically) by means of evidence to the contrary. Presumption of total affection The VAT…

349 Form of intra-community operations: key information
201802.12
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349 Form of intra-community operations: key information

According to article 93 of the Spanish General Tax Law, Value Added Tax taxpayers, whether they are natural or legal person, they have to provide data, reports background and supporting documents to the Tax Agency about intra-community operations. To formalize it, is necessary to present the 349 Form, of which we explain all the details…