Flash Fiscal

  TVA – QUICK FIXES 2020 À compter du 1er janvier 2020 entrent en vigueur des mesures sur la TVA intracommunautaire.  L’Espagne devrait intégrer ces mesures à sa législation interne avant la date précitée, cependant, nous considérons que l’actuelle situation politique rendra difficile le respect du délai.   Stock en consignation (“Call-off stock”) Les “call-off […]

    For years, the Spanish tax authorities have imposed on companies established outside the EU that plan operating in Spain the obligation to appoint a tax representative with residence in Spain to represent them in their relations with the Tax Administration. This obligation implies, among others, an important extra cost for these companies compared […]