The Resource Novedades en el impuesto sobre el valor añadido para 2021 = New developments on value added tax for 2021

Novedades en el impuesto sobre el valor añadido para 2021 = New developments on value added tax for 2021

Label
Novedades en el impuesto sobre el valor añadido para 2021 = New developments on value added tax for 2021
Title
Novedades en el impuesto sobre el valor añadido para 2021 = New developments on value added tax for 2021
Creator
Subject
Language
eng
Summary
There have not been many amendments to Value Added Tax (VAT) in 2020, apart from those included in Royal Decree 3/2020, of 4th February 2020, which adopted many Directives related to taxes. The present paper analyses those modifications enacted after the abovementioned Royal Decree taking into consideration VAT Law own structure for teaching purposes, considering essentially the Budget Law for 2021, the Royal Decrees on tax rates as a consequence of COVID-19 and the Orders which modify VAT self-assessment returns and informative forms, together with the simplified regimen. Likewise, it should be highlighted the importance of Brexit from 1st January 2021 onwards, together with the new enactments to be passed shortly, because of European harmonization at VAT level, which shall be taken into consideration by business persons to adapt their procedures to these certain modifications on VAT; thus at the end of this article, these proposals will be briefly analyzed, considering the European rules are already enacted
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2021), no. 455 ; p. 5-48
http://library.link/vocab/creatorName
Longás Lafuente, A
Geographic coverage
  • Europe
  • European Union
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • VAT
  • brexit
  • environmental tax
  • place of supply (VAT)
  • tax rate
  • VAT refund
  • non-resident
Label
Novedades en el impuesto sobre el valor añadido para 2021 = New developments on value added tax for 2021
Instantiates
Publication
Label
Novedades en el impuesto sobre el valor añadido para 2021 = New developments on value added tax for 2021
Publication

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