When do Tax Offenses prescribe?
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.
How to recover VAT from unpaid invoices?
The non-payment or the delay in the collection of the invoices supposes a very important problem of liquidity for the companies, which choose to try to recover the VAT of the credits that turn out to be failed as an alternative to the current crisis.
Form 210 in Spain: Tax liabilities of Property Owners (non-residents)
In the current Spanish legislation, there are no regulations different from those applied to Spanish citizens that restrict the purchase of a property by a non-resident or foreign person.
Import operations in Spain
Import operations in Spain: In the event of importing products from third countries, the products must be accompanied by the supplier import invoice, the customs clearance document and the Single Administrative Document (SAD). In economic terms, import is the...
Form 347 in Spain: Statement of operations with third parties
Form 347 in Spain is an annual informative statement which lists all operations with customers and/or suppliers, provided that the total amount of the operations exceeds the annual amount of € 3,005.06 (including VAT). The statement of operations with third parties is...