Coordinated timeline for VeriFactu and electronic invoicing
The VeriFactu requirements are expected to be postponed until October 2028, in coordination with the rollout of mandatory electronic invoicing between businesses and professionals.
Does a logistics warehouse in Spain constitute a permanent establishment for VAT purposes?
For a permanent establishment to exist, it is not sufficient to have goods stored in Spain; the company must have an adequate structure of human and technical resources enabling it to carry out its activity independently.
Non-residents from non-EU countries and property rentals in Spain
However, this difference in treatment could potentially infringe the free movement of capital, one of the fundamental freedoms of the European Union which, among other things, protects investments and movements of money between countries.
How to start operating in Spain: obligations for foreign companies
Establishing a foreign company in Spain requires careful prior planning, particularly regarding the operating structure and compliance with tax, employment and corporate obligations from the outset.
Pillar 2 in Spain: how the new 15% Top-up Tax works
This tax ensures a minimum effective tax rate of 15% for multinational groups, regardless of where they operate, and combats aggressive tax planning to achieve a fairer international tax system.
VeriFactu vs SII: differences between tax control systems in Spain
While SII focuses on the near real-time reporting of VAT records to the Spanish Tax Agency, VeriFactu acts on invoicing software to ensure the integrity and accuracy of the data.