Presentación informativa sobre los siguientes puntos:
Continue reading “Fiscalidad del comercio exterior”
- Gravar las operaciones realizadas por empresarios o profesionales
- Canarias, Ceuta y Melilla excluidas del territorio de aplicación
- Impuesto / Anti-impuesto?
- Indirecto (¿?) Grava el consumo
- Armonizado (¿?)
- Rentable para el Tesoro Público
- Arriesgado si se hace mal para ambas partes
- Neutral (¿?)
In line with the draft amendment to the Spanish National Chart of Accounts (CoA) and additional legislation published by the Spanish Accounting and Auditing Institute – Instituto de Contabilidad y Auditoría de Cuentas (ICAC) – in October 2018, the amendment to the Chart of Accounts and its additional legislation is finally approved by Royal Decree 1/2021 of January 12.
Continue reading “Royal Decree 1/2021, of January 12, which amends the Spanish National Chart of Accounts (CoA) and additional legislation, in accordance with international accounting standards.”
The exit of the United Kingdom from the European Union, also known as BREXIT, brings with it several tax consequences in Spain. As a summary, from the L&K team, we would like to compile those that we consider most relevant for our clients.
Continue reading “The exit of the United Kingdom from the European Union (BREXIT)”