English Spanish

favicon lists


Entry into force of the Immediate Supply of Information (SII)

El Immediate Supply of Information (SII) It is a new VAT management system that requires the details of the invoices issued and received to be submitted online to the Tax Agency (AEAT) within a maximum period of 4 business days extended to 8 business days during 2017; Mandatory for those companies that invoice more than 6 million euros per year.

The SII System, effective as of July 1, 2017, modifies the current system of keeping the VAT registration books and obliges to send electronically to the AEAT Electronic Headquarters the data of the invoices issued and received - including simplified invoices or tickets - within 4 days of their issuance or accounting record.

The new system is regulated in the Royal Decree 596 / 2016, of 2 of December, for the modernization, improvement and promotion of the use of electronic means in the management of the Value Added Tax, published in the BOE on December 6, 2016, with two provisions that affect the first six months after entry into force of the new system:

  • Between July 1 and December 31, 2017, the invoice submission period is extended from 4 to 8 business days.
  • In this same period, the billing records corresponding to the first semester of 2017. However, the Tax Agency has decided to exempt from this obligation companies from the Monthly Refund Regime (Redeme) that have submitted the model 340 during the first six months of the year.

At Ennumera we are advising a large number of companies in this change of such significance.


Latest posts

tax labor management consultancy in denia

Self-Employed Contribution Bases for 2024

Since last year, a new contribution system for self-employed workers was established based on annual net income. Self-employed workers must communicate to Social Security a forecast of the net income that they will obtain in the exercise of all their economic activities. The calculation of the net returns will be carried out

List tax advice in Denia and Madrid

Elimination of Inheritance and Donation Tax

On November 24, 2023, the DOGV, Law 6/2023 of the Generalitat Valenciana, was published, which modifies Law 13/1997 and regulates Inheritance and Donation Taxes in the area of ​​the Valencian Community. This new regulation is what regulates the much announced tax reduction for Inheritances

Municipal Capital Gains: Unconstitutionality and new regulations.

Recently, the Constitutional Court has declared unconstitutional and null articles 107.1 second paragraph, 107.2.a) and 107.4 of the Consolidated Text of the “Regulatory Law of Local Finance”. This implies the cancellation of the form of calculation of the tax commonly known as "Municipal Capital Gain" or IIVTNU (Tax on the Increase of the Value of Land

Any questions

Sign Up For Our Newsletter

Get daily insight and update containing tips, skills for your creativity

Zero spam. You Can Unsubscribe Anytime