Services provided to a non-profit organisation not registered for tax purposes in its home country, owing to its not being required to do so, are deemed to be within the area subject to Spanish taxation.
Form 349 is a disclosure statement in which both natural persons and companies are required to provide details of intra-community transactions in Spain during the corresponding period.
Property owners in Spain – who are not residents – are also taxed and must, therefore, declare the income obtained in Spanish territory by means of Tax Form 210. Non-resident income tax (IRNR).
The Council of the European Union has adopted Directive (EU) 2018/1713 of the COUNCIL, of 6 November 2018 (OJ of 14 November), regarding the rates of value added tax applied to books, newspapers and periodicals, which helps align the VAT rules applicable to e-publications with the rate applicable to publications supplied on physical means of support. As of now, Member States have the possibility of also applying reduced, super-reduced or zero rates to electronic publications (reduced VAT for electronic publications).
Form 720 – Declaration on Assets and Rights Held Abroad – is a fiscal obligation of an informative nature that requires information on financial assets and rights held or managed abroad to be submitted.
The rules and grounds of Tax Form 202 established in Royal Decree 634/2015 of 10 July, approving the Regulations of Corporation Tax. The Tax Form 202 is used to make payments on account of the Corporation Tax in Spain for both natural and legal persons, whether they are residents or not, provided they have a permanent establishment in national territory.