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

5.8 Special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, 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 To whom does it apply?
  3. 5.8.3 Self-assessment model
  4. 5.8.4 Form of presentation