Spain’s value added tax law Changes which made by Law 14/2013, Royal Decree 828/2013, Order 2214/2013, Royal Decree 1042/2013, and Law 22/2013—generally were effective beginning 1 January 2014.
In general, the principle change concerns a new VAT cash accounting regime. Other changes concern VAT returns, bad debt recovery rules, and the reverse charge mechanism with respect to real estate transactions.
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