News published in INFORMA 2022
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145100-CUSTOMS CLEARANCE PRIOR TO SALEA company established in the Peninsula imports low-value goods (less than 150 euros) in bulk into Spain. Once they have been cleared through customs, these goods are sold to private clients residing in the Peninsula or the Balearic Islands. Can you register on IOSS for these transactions?
145101-DEADLINE FOR EXCHANGING A SIMPLIFIED INVOICE FOR A COMPLETE ONEDeadline for exchanging a simplified invoice for a full one.
145098-UNCOLLECTABLE: NOTARIAL REQUIREMENT TO THE DEBTORType of notarial request urging the collection of the debt, valid for the purposes of modifying the tax base.
145102-COWORKING SERVICES PROVIDED TO NON-ESTABLISHED BUSINESSMANCoworking services provided through the provision of physical spaces within an area with services and common areas. Place of performance of said services when the recipient is a business not established in the territory of application of the Tax.
144072-ELECTRICITY APPLICATION OF THE REDUCED TYPEApplication of the reduced rate to electricity supplies.