Taxation

Coming into force for general purposes on 01/07/2017 except as provided in paragraph 11 of this novelty, the new system “Immediate Information Supply” (hereinafter SII) based on tax records’ bookkeeping through the electronic office of the AEAT (State Tax Administration Agency) which is a substantial improvement in the communications between the administration and the taxpayer, …

The new system of record bookkeeping in electronic office (SII) RD 596/2016, BOE 06/12/16Read More

With effect for tax periods beginning after 1/1/2016, taxpayers whose net turnover in the 12 months prior to the beginning of the tax period, is at least 10 million euros, should take into account, regarding instalment payments to be made according to the type of tax base of the period, the following considerations: Minimum instalment …

Tax innovations on instalment payments to be made from October 2016Read More