A 90-minute certification course for lawyers. Covers VAT, personal income tax, corporate tax, formal obligations (SII, VeriFactu), lawful tax planning, and tax procedures before the AEAT.
4 modules · 90 min total · Free and open access
VAT on legal services, exemptions, personal income tax withholdings on professional invoices, Forms 303 and 130, mandatory e-invoicing 2026.
Standard and reduced rates, taxable base, extra-accounting adjustments, R&D and employment deductions, fractional payments (Form 202), and the link to accounting.
Mandatory record books, SII, VeriFactu (RD 1007/2023), Form 347 (transactions over 3,005.06 euros), Form 349, and the firm's tax calendar.
Lawful tax planning, anti-avoidance clause, tax inspection, assessments, appeals and statute of limitations.