Novelties in the Spanish Value added tax

Abstract

In the present article, the author analyses the main novelties that have been made in the Spanish Value Added Tax, with the changes introduce by different standards approved at the end of 2010 (Act 39/2010, of 22nd of December, and the RD 1789/2010 of 30th of December), being essentially a result of the adaptation of the internal law to the EC member. With the objective to achieve a better understanding of the novelties, this book follows the structure of the regulatory tax law, completing the exposure with diverse examples.