The place of supply of services for VAT purposes in an international context is an issue of great importance. In this case and generally, the place of VAT taxation for services supplied by one business to another (B2B) is the location of the customer’s headquarters. However, the closing clause is an exception to…

    For those employees who must travel abroad to carry out their job, the regulations of the Spanish Personal Income Tax (IRPF) include two different regimes that allow a part of their salary to be exempt from taxation in Spain. However, although the regime provided for in article 7p of the Personal Income Tax…

    Dal 1 di gennaio 2020, entrano in vigore le misure sul’ IVA nel traffico intracomunitario di merce che spiegammo a continuazione. Spagna dovrà inserire queste regole sulla legislazione interna prima della data detta in precedenza, non ostante, si capisce che l’attuale situazione politica farà difficile che la scadenza sia rispettata.   Merce in…