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New VAT distance selling scheme

New VAT distance selling scheme

The Law on Value Added Tax is modified to carry out the transposition of European regulations in the field of electronic commerce and establish the rules of taxation of the deliveries of goods and services that are sent or provided by entrepreneurs or professionals from another Member State or a third country or territory.

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Form 714: Wealth Tax

Form 714: Wealth Tax

Form 714 is the Wealth Tax declaration and those natural persons resident in Spain and non-residents are obliged to present it, depending on whether or not they exceed certain limits in the value of their assets or rights.

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