In order for degrees issued by public or private universities to be valid abroad, they must be legalized and apostilled by Spanish ministries and entities, following the requirements of each destination country.
This new system is intended to avoid the financial costs involved in deferring refunds and is available to all those taxpayers duly registered in the register of monthly refunds.
Through Form 368 the company must inform the tax authorities of the VAT charged on their telecommunications, radio and television broadcasting or electronically supplied services, even if there has been no activity.
Legislation on telework in Spain is regulated by the Workers’ Statute and offers many advantages as well for companies (working life) as employees (social welfare). Its main aim is to reduce costs in physical infrastructure investments.
A tax offense occurs when the amount defrauded exceeds 120.000€, while if the amount is less, it would only be considered a tax infringement.