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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.8 Special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons, who carry out distance sales of goods and certain domestic deliveries of goods.

  1. 5.8.1 What it consists of
  2. 5.8.2 Who it applies to
  3. 5.8.3 Self-assessment model
  4. 5.8.4 Form of presentation