IVA práctico

This work deals with VAT from an eminently practical perspective. It is made up of 40 practical cases fully updated as of June 1, 2022, in accordance with the latest developments that modify the tax regulation. Among other novelties, we will highlight the new regulation of electronic commerce and distance sales, carried out by Royal Decree-Law 7/2021, of April 27, and Royal Decree 424/2021, of June 15, the Budget Law for the year 2022, the Regulatory Order of the simplified regime for the year 2022 or the Ministerial Orders regulating different models related to VAT (303, 322, 369, 390, 036, 037), or Law 7/2022, of 8 of April, which regulates the tax regime for product donations for VAT purposes. Likewise, the basic rules of the European Union regulating the common VAT system stand out, essentially the Execution Regulation (EU) 282/2011, of March 15, of direct application in the Member States. Throughout the practical cases, in addition, reference is made to the different administrative regulations that, with a lower regulatory rank, approve the different models of self-assessments or informative declarations, as well as the development of the special simplified VAT regime. The assumptions are made with the aim that the reader acquires a progressive knowledge of the tax, with total coordination between them, structured in statements and solutions, in addition to completing the different tax self-assessment models and accompanied by comments from the author, both the regulations that regulate this tax as well as the administrative doctrine. An index by subject is also included which, following the structure of the VAT Law, leads to the different practical cases where the various subjects are dealt with.