Tax inspection

Mandatory electronic invoicing system from AEAT requiring invoicing software to guarantee integrity, preservation, traceability and unalterability of billing records.

Quantity resulting from measuring the taxable event, to which the tax rate is applied to determine the tax liability. Example: in personal income tax, it is the sum of net income minus reductions.

Legal assumption whose occurrence gives rise to the tax obligation. Example: in VAT, delivery of goods or provision of services; in property transfer tax, transfer of real estate.

Local tax on the increase in value of urban land arising on transfers. Following STC 182/2021, it cannot be levied if there is no actual value increase. Tax base: cadastral value × years coefficient.