Publications List

Indemnity for Recovery Costs

Article 8 of Law 3/2004, of December 29, establishes measures against default in payments in commercial operations.  Similarly, Article 6.1 of the Directive 2011/7/UE of February 16, 2011 states, When …

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Viva España

In the first few days of September, the investment company Morgan Stanley upgraded its growth outlook for Spain. The company recently launched its last report, Viva España, which outlines recommendations …

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Application of cash basis in the management of the VAT in Spain

With the new Law of Entrepreneurs, which will enter into force in 2014, the new cash basis for managing the VAT willreplace the old accrual basis. With the new system, the supplier does not need to enter the VAT until the customer is charged and the customer cannot deduct the VAT until they have paid the invoice.

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