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.
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.
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.
The aim of using a digital certificate in Spain when corresponding with Spanish authorities is to streamline processes, save money and reduce problems with attending appointments or travelling to different offices as it allows a wide range of administrative tasks to be carried out virtually. In addition, it means that information can more given more extensively and efficiently to relevant parties.