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

5.8 Special schemes applicable to taxable persons who provide services to persons who are not taxable persons, who make distance sales of goods and certain domestic supplies 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