What is VAT, and what are the VAT types and rates in Spain? How are they applied?
VAT (IVA), as its acronym indicates, is Value Added Tax. It is therefore a tax levied on final consumption, which means that only the final…
Category
Tax law
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Are you giving the tax authorities reasons to audit you? The Spanish tax authorities are focusing on the self-employed.
There are many situations in which the tax authorities may turn up at a self-employed worker's premises to carry out an inspection. In most cases,…
Package of measures in response to the economic and social consequences of the war in Ukraine
Royal Decree-Law 6/2022, of March 29, adopting urgent measures in response to the economic and social consequences of the war in Ukraine, has now been…
2022 income tax return: new developments, deadlines, and key dates
As every year, the income tax return has several months circled in red, during which Spanish taxpayers must submit all the documents required by the…
2022 Tax Control Plan: the sectors that will receive visits from the Spanish tax authorities in 2022
The Spanish tax authorities have published the 2022 Tax Control Plan (Plan de Control Tributario), which sets out the main guidelines that the Spanish Tax…
The Spanish tax authorities amend Form 720 following the CJEU judgment. What changes are included?
Form 720 of the Spanish Tax Agency (AEAT) is an information return on assets and rights located abroad. Following a recent judgment of the Court…
Tax measures included in the General State Budget Law for 2022
Law 22/2021, of December 28, on the General State Budget for 2022 (hereinafter, the “LPGE”) was published in the Official State Gazette (BOE) of December…
The Supreme Court holds that the offset of negative tax bases (BINS) is a right and not a tax election
This post has been taken from the original article by Ms. Eva Mª Cordero, dated December 28, published in Revista Interactiva de Actualidad no. 47/2021…
How the new Municipal Capital Gains Tax works
The Tax on the Increase in Value of Urban Land (IIVTNU), better known as the Municipal Capital Gains Tax ('plusvalía municipal'), is a tax levied…
ROYAL DECREE - MUNICIPAL CAPITAL GAINS TAX (PLUSVALÍA MUNICIPAL)
Publication and entry into force of the new Royal Decree governing the Municipal Capital Gains Tax (plusvalía municipal)