vat

VAT in SPAIN

What VAT rate applies to rental apartments?

Thu, October 13

Whether you are a resident or not, you don’t (at the moment) charge IVA on your rental income. Unless you are renting the property to a registered business, in which case you must charge IVA, at 10...

VAT DIGITAL SERVICES

VAT rates applicable to digital services in different European Union countries

Wed, September 28

What are the Changes to the rules of location? From 1 January 2015 all telecommunications services, broadcasting services or television and services electronically to final consumers should be...

vat in spain

VAT IN SPAIN, DEDUCTIONS AND EXEMPTIONS

Tue, July 05

Deductions:The amount of VAT paid on the acquisition of goods or services directly linked to the business or professional activity of the taxable person is generally deductible from the amount due in...

online tax advisor

It is my understanding that I should not invoice VAT to this client

Wed, March 16

Consultation: I'm doing some work for a client in the Netherlands. Partly from home and partly at their office in the Netherlands.It is my understanding that I should not invoice VAT to this...

Tax reform in Spain

The tax reform in Spain introduces significant changes as of 2015

Tue, February 09

On November 28, 2014, the tax reform which had been negotiated over the previous months in Spain was approved. As a result, becoming effective as of 2015 are a new Corporate Income Tax Law and...

SPAIN: VAT RETURN?

Who has the right to VAT return?

Wed, December 23

Who has the right to VAT return?A - All travellers not resident in the European Union travelling to a third country.B - Residents in the Canary Islands and in the cities of Ceuta and Melilla when...

VAT REFUND FOR TRAVELLER

Fri, December 11

 If you are leaving the European Union and you meet the following requirements, you can request a VAT refund for goods purchased in Spain.WHO? The refund can only be requested by travellers. A...

Spain’s Tax Reforms 2014

Wed, December 17

Income taxThe general income tax scale rates and bands will be modified. The current seven income tax banks will be reduced to five from next year, with tax rates reduced at the same time and again...

Corporation  tax

MAIN TAX CHANGES INTRODUCED BY LAW 22/2013, dated 23 DECEMBER, ON THE NATIONAL GENERAL BUDGET FOR THE YEAR 2014

Wed, November 05

 Article 62 updates the corrective coefficients of property acquisition prices by one percent for the purposes of the provisions of section 2 of article 35 of Law 35/2006 dated 28...

Serapeum

Spain - VAT refunds for foreign tourists, including the Canary Islands, Ceuta and Melilla

Fri, December 13

It is considered that the goods transported by travellers do not constitute a commercial consignment when they are goods acquired occasionally for personal use, or of his family or as a gift, and...