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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.
Accrual of bonus payments and holidays when on an ERTE due to force majeure in Spain
In a Temporary Employment Regulation Proceeding due to force majeure (ERTE due to force majeure in Spain), an employee’s contract is suspended meaning they do not go to work and the company stops paying them their salary.
Content of the invoices in Spain
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.
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.
Using the digital certificate in Spain
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.
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...
Contribution Account in Spain: Obtaining Social Security Contribution Account Codes Online
The objectives of the General Social Security Treasury include the roll-out of new technologies for the purpose of performing day-to-day activities. The Electronic Signature and P@assword must be used both by companies and natural persons. The only way to complete...
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...
Electronic Notification in Spain: Scope of compulsory electronic administrative notifications
The Spanish Tax Office (AEAT), together with the General Treasury of Social Security (TGSS), are institutions which lead the way with their management and forms of collecting. Since 2016, compulsory administrative notifications are sent in digital format and VAT...
Employees’ right in Spain: switch off devices
Switching off devices is a new concept of the employees' right in Spain as summer 2019 was the first summer since this right came into force and Organic Law 3/2018 on the Protection of Personal Data and Guarantee of Digital Rights (LOPDGDD) came into effect last...