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It has
been confirmed that Spanish VAT registered businesses that are registered in
REDEME (the monthly refund regime) and who therefore file the form 340, are not
required to submit SII for the period January – 1 July 2017.
Subject to the signature of a collaboration agreement with the Spanish Tax Agency, the possibility is introduced that software developers are entitled to file SII reports on behalf of its clients. Up to now this possibility was only contemplated as regards the so called “social collaborators” (professional tax advisors).
18 May 2017 at 2:02 pm
2 min