News 2019

21-02-2019 SII: Frequently asked questions to apply starting from 1 January 2019 (version 1.1)

FAQ 2.48 is amended to adapt its contents to article 67 of Royal Decree 1624/1992, of 29 December, approving the Regulation on Value Added Tax (wording as per article 1.9 of Royal Decree 596/2016 of 2 December) and FAQ 3.13 to clarify the identification of the electronic refund document (DER).

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