A tax offense occurs when the amount defrauded exceeds 120.000€, while if the amount is less, it would only be considered a tax infringement.
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.
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.
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.
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.