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We blog legal and tax information targeted to resident and non resident UE citizens in Spain to help them with these issues and to solve doubt and generate controversy about these matters.

LESSORS - MODEL 390
12 June 2014 @ 18:51

Last Saturday, the 7th of June of 2014, the VAT regulation has been modified in order to exonerate to small entrepreneurs and lessors from the obligation to submit the annual information form for VAT (form 390) considering that the information provided by this form, is already on AEAT´s data bases by other channels.

Even though the regulation foresees its execution to a posterior Ministerial Order to specify who will be affected by this new exoneration, it seems that it will affect to small contributors that are obliged to declare the VAT from the lending of their business properties.

Information about bank accounts

A new obligation is foreseen for banks, to communicate to the Tax authorities the identity, residency and nationality of the holders of bank accounts open in those banks, in the context of the mutual aid and assistance among countries in order to prevent tax fraud.

Antonio Robles Jara. Abogado

antoniojara@serveco.es



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