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VAT in the Digital Age: Innovation, Cooperation and Rules for Future Taxation

Sun, November 01

VAT in the Digital Age: Administrative Cooperation, Electronic Notifications and the Legal FrameworkIntroduction and legal contextDigital developments have transformed how tax administrations manage...

Key Advice for Tax Advisers on Corporate Restructurings

Sun, November 01

Tax treatment of corporate restructurings: the special regime in Chapter VII of Title VII of the Corporate Income Tax Law1. IntroductionCorporate restructuring transactions—including mergers, spin-...

Spain Fails to Implement the VAT Exemption Scheme for the Self-Employed

Sun, November 01

Failure to transpose Directive (EU) 2020/285: another setback for Spain’s self-employedThousands of self-employed people in Spain face a serious tax burden. While other European countries apply the...

Agricultural VAT Compensation and Objective Assessment in 2025: An Insufficient Reform

Sun, November 01

The new exclusion of the agricultural VAT compensation from the 2025 objective assessment schemeOrder HAC/1347/2024 of 28 November, published in the Official State Gazette (BOE) on 30 November,...

“Tax Agency Against the People”: Alleged Tax Abuse Beyond the Beckham Law

Sun, November 01

“Tax Agency Against the People”: a pattern of tax abuse affecting more than inbound workers?The report Tax Agency Against the People: Spain and the Beckham Law, prepared by the international law firm...

ViDA: A New Era for VAT in the European Union

Sun, November 01

The European Union has adopted the “VAT in the Digital Age” (ViDA) legislative package to modernise and harmonise the VAT system for today’s digital environment. The reform aims to simplify tax...

EU Strengthens VAT Exemption for Small Non-Commercial Consignments Between Individuals

Sun, November 01

On 8 May 2025, the Court of Justice of the European Union (CJEU) delivered a landmark judgment in Case C-405/24 clarifying how the VAT exemption applies to small, non-commercial consignments sent...

VAT on Import and Export Transactions: Key Points for Tax Advisers

Sun, November 01

IntroductionValue Added Tax (VAT) in international trade is one of the most complex and fundamental areas for tax advisers. Import and export transactions have their own tax implications and also...

Does filing your tax return late delay your refund?

Sun, November 01

Does filing your tax return late delay your refund?Every Spanish income tax campaign brings back a common belief: “If you file your return in the final days, the Tax Agency will take longer to refund...

Self-Employed Workers Who Did Not File Their 2023 Tax Return: Social Security Applies a €1,000 Minimum Contribution Base

Sun, November 01

IntroductionSince 2023, all self-employed workers have been required to report their annual Personal Income Tax (IRPF) income under the new contribution system based on actual earnings (Royal Decree-...