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Proposals for the future of VAT in Spain

“Proposals for the future of VAT in Spain” seeks solutions to reduce certain inefficiencies that the application of the current tax entails for business activity, or to alleviate the burden that compliance with the formal obligations established by its regulation entails. Aiming to achieve these improvements with a clear respect for the European framework of regulation and application of the figure and with a possibilistic approach, concretized in viable solutions for the improvement of the existing model. The book gathers the efforts of professionals from the entities that make up its board of trustees, with the collaboration of other experts in the field, from the Tax Administration, the advisory field, and business organizations, under the coordination of the KPMG team.