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Parental leave for breastfeeding in Spain
There are three ways to take breastfeeding leave: to be absent one hour or two half-hour fractions each working day, to accumulate hours to obtain full working days, or to reduce the working day to enter later or leave earlier.

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.

Tax offense for unduly claiming refunds (Art. 194 LGT)
If the omission of relevant data or the inclusion of false data in the conduct consisting of unduly requesting a refund, which determines the inappropriateness of the refund, is not proven, such conduct will not be punishable.

Extension of ERTES until 30 September 2021 approved
The Executive has approved the fifth extension of the Record of Temporary Employment Regulation (ERTE) with the aim of extending social protection to citizens and adjusting the cycle of activity of the productive fabric to the evolution of the pandemic.

The effective utilization rule in localization of services for VAT purposes
EU member states may transfer to their national VAT territory the taxation of those supplies of services which, according to the localization rules, are understood to be outside the territory of the EU but are used or exploited in the territory of application of their national VAT.

How VAT is applied in intra-community transactions
When issuing an invoice for an intra-community customer or receiving one from a supplier in another EU country, one type of VAT or another will be applied and will have to be included or not on the invoices.

Electronic notifications: Extension in the Common Administrative Procedure of Public Administrations in Spain
Law 39/2015 aims to implement electronic administration in the procedures and validation of citizens’ requirements, shorten the times for submitting applications, notifications and responses and thus improve efficiency in the use of public resources.

Data protection regulations in labor relations
This new regulation has the objective of clarifying the right to information of the representation of employees in the digitalized working context and the regulation of the employment relationship in the field of digital delivery platforms.

Release of the General Accounting Plan in 2021
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.

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.