Spain. First step to unilaterally introduce a “Digital tax”

Spain. First step to unilaterally introduce a “Digital tax”

The Spanish Ministry of Finance has made public the draft law for the introduction of a tax on certain digital services (hereinafter “digital tax”). According to its motivation, this new tax takes into consideration the initiatives for a fair taxation of the digital...
Introduction of the SII in the Canary Islands

Introduction of the SII in the Canary Islands

The regional Decree 111/2018 of 30 July that modifies the Management Ordinance of the Taxes contemplated in the Special Tax Regime of the Canaries has been published at the Official Gazette of the Canaries of 7 August 2018. The main novelty is the introduction since...
Navarra modifies VAT and billing regulations to adapt to Spanish SII

Navarra modifies VAT and billing regulations to adapt to Spanish SII

On January 1, 2018, the so-called Immediate Supply of Information, in force at the national level since July 1, 2017, was implanted in the Foral Community of Navarre. The SII in Navarre affects those VAT taxpayers who, in accordance with the corresponding regional...