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International Tax

Who must file form 349?

If you are a business owner or work in a company’s finance department, it’s essential to understand the tax requirements you must meet. One of these is filing form 349, a key document in managing VAT for intra-community transactions. In this article, we explain who is obligated to file Form 349, what it is used […]

International Tax

Tax measures contained in the General State Budget Law 31/2022 for 2023

Law 31/2022, of December 23, 2022, on the General State Budget for the year 2023 (hereinafter, LPGE 2023) was published in the Official State Gazette of December 24, 2022, effective January 1, 2023. In the tax area, most of the rules are contained in its Title VI -arts. 59 to 91, both inclusive-, and many […]