The Resource Electronic commerce and indirect taxation in Spain

Electronic commerce and indirect taxation in Spain

Label
Electronic commerce and indirect taxation in Spain
Title
Electronic commerce and indirect taxation in Spain
Creator
Subject
Language
eng
Summary
Electronic commerce transactions are subject to an indirect consumption tax, namely, value added tax. In Spain, the key issues in this area are: (1) the place of supply of the electronic commerce transactions; (2) the application of the special regime for electronically supplied services; (3) the rates applicable to such electronically supplied services; and (4) the regulation of invoices by electronic means. This article addresses these issues in light of EU regulations and their incorporation into Spanish law
Citation source
In: European taxation. - Amsterdam. - Vol. 51 (2011),
http://library.link/vocab/creatorName
  • Delgado Garcia, A.M
  • Oliver Cuello, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • VAT
  • place of supply
  • electronic invoicing
Label
Electronic commerce and indirect taxation in Spain
Instantiates
Publication
Label
Electronic commerce and indirect taxation in Spain
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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