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.
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.
In order to be able to deduct the VAT on a simplified invoice, the sender must necessarily indicate the VAT number of the recipient or receptor, the full address, full name and the amount invoiced.
Financing mechanisms: Do you need financing for your business? Know some of your requirements through the CIRBE report in Spain.
This is a new obligation (Beneficial ownership in Spain) to be included in the financial statements for the fiscal years beginning in 2017.