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Spain - Electronic Commerce and Indirect Taxation in Spain

Country:
Spain
Author:
A. Delgado García; R. Oliver Cuello
Issue:
European Taxation, 2011 (Volume 51), No 4
Published:
17 March 2011
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.
 
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