Form 216: Non-Resident Income Tax
The IRNR is a direct tax that must be paid by those workers who have obtained an income, both in money and kind, within Spanish territory.
Differences between a Receipt and an Invoice
If you have a business, it is necessary to differentiate between receipt and invoice for accounting purposes. Doubts often arise in case of billing, accounting for the received invoices and even when preparing the tax presentation.
New features of the Draft Amendment to the VAT on intra-Community transactions
As a result of the publication of the Draft Amendment of August 31, 2020, which introduces modifications to the VAT Law, the taxation of supplies of goods and services contracted by electronic means by Community end consumers is regulated.
What is Form 111?
Personal Income Tax. Withholdings and payments on account. Income from work and economic activities, awards and certain capital gains and income allocations.
The system of monthly VAT refund
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.
The VAT Form 368 for Telecommunications services
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.