IVA práctico

This work approaches VAT from an eminently practical perspective. It is made up of 40 practical cases fully updated as of May 1, 2020, in accordance with the latest developments that modify the tax regulation. Among other news, we will highlight the Royal Decree-Law 26/2018, of December 28, which approves emergency measures on artistic creation and cinematography; Royal Decree 1512/2018, of December 28, which modifies the VAT Regulation and the Billing Regulation; Royal Decree-Law 18/2019, of December 27, which extends the thresholds in force in the simplified and agricultural, livestock and fishing special regimes; Royal Decree-Law 3/2020, of February 4, on quick Fixes, and Resolution of the General Tax Office of December 28, 2018, regarding the VAT treatment of convertible bonds. Also noteworthy are the European Union rules, such as Commission Regulation (EU) 2018/980 of July 11, 2018, on the exchange of information between Member States, or Regulation (EU) 2018/1541 of the Council of October 2, 2018, on cooperation between Member States, in addition to the amendments made to Implementing Regulation 282/2011. 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.