The Public Treasury foresees for 2016 a net issuance of 45,000 million euros, a figure 9.1% lower than that foreseen in the General State Budgets for next year. Of this amount, most (41,000 million) will
A recent report by the Tax Agency of 19/11/2015 (Inf. A/4/59/15) explains the correct application of VAT for acquisitions of inter-community goods for those subjects subject to the Special Regime of equivalence surcharge, and mainly
We are facing new instruments that the tax reform has brought to promote the long-term savings of small savers. For this, there are two types of products, individual long-term savings accounts and individual long-term insurance
The Union of Professionals and Self-Employed Workers has been collecting in recent months many complaints from merchants who consider that they are paying commissions in the collection by card to their customers above the discount
The Law on Transparency, Access to Public Information and Good Governance will enter into force tomorrow for the communities and municipalities, two years after its approval,when at the end of 2013 the part corresponding to
According to Eurostat data collected by the Institute of Economic Studies (IEE), environmental taxes generate 5.7% of Spain's tax revenues, this figure is below the 6.3% of the EU average. Environmental taxes are those
The General Directorate of Taxes (DGT) has recently ruled on a case that raised the possibility of exemption from Personal Income Tax from compensation for damages declared by a final judgment of the Supreme Court
The right to deduct remains, once it has been born, even when subsequent events determine that the good or service cannot be used. Right to deduct VAT An entity resident in Portugal – whose corporate
The Tax Agency explains the new system of keeping the record books of the Value Added Tax through the Electronic Office of the AEAT, through the quasi-immediate supply of the billing records. Because the current
The elements of the worker's remuneration which remunerate the expenses incurred in the performance of the tasks incumbent on the worker under his contract do not form part of the remuneration for the holidays. Therefore,
