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The effective utilization rule in localization of services for VAT purposes
EU member states may transfer to their national VAT territory the taxation of those supplies of services which, according to the localization rules, are understood to be outside the territory of the EU but are used or exploited in the territory of application of their national VAT.
How VAT is applied in intra-community transactions
When issuing an invoice for an intra-community customer or receiving one from a supplier in another EU country, one type of VAT or another will be applied and will have to be included or not on the invoices.
Electronic notifications: Extension in the Common Administrative Procedure of Public Administrations in Spain
Law 39/2015 aims to implement electronic administration in the procedures and validation of citizens’ requirements, shorten the times for submitting applications, notifications and responses and thus improve efficiency in the use of public resources.
Data protection regulations in labour relations
This new regulation has the objective of clarifying the right to information of the representation of employees in the digitalized working context and the regulation of the employment relationship in the field of digital delivery platforms.
Release of the General Accounting Plan in 2021
RD-Law 1/2021, 12th January, introduces new features in the General Accounting Plan to adapt it to the accounting criteria adopted by the European Union and will be applicable for fiscal years beginning on January 1 January 2021.
Form 714: Wealth Tax
Form 714 is the Wealth Tax declaration and those natural persons resident in Spain and non-residents are obliged to present it, depending on whether or not they exceed certain limits in the value of their assets or rights.
Forms 111 and 190: what are they and when to file them
Form 111 refers to the quarterly withholding filings and Form 190 refers to the annual summary of withholdings, which is filed at the end of the accounting period.
Wage register in companies
All companies, regardless of their size, are obliged to have a pay register that includes the average and broken down data of the real salaries received by their workers, divided between men and women.
What is Form 115?
All professionals, individual entrepreneurs or companies that pay rents for commercial premises or offices are required to submit Form 115, provided they are urban real estate.
Equalization of parental leave in Spain
Since 2021, the equalization of parental leave in Spain is approved, allowing both parents to enjoy up to 16 weeks of leave and receive 100% of the regulatory base of their salary.