Services provided electronically include services provided online or through an electronic network that, due to their nature, are basically automated and require minimum human implication.
IBI (Impuesto de Bienes Inmuebles) is a local tax, administered by the Town Hall, levying on ownership of a property. It is accrued yearly on the 1st of January.
Since January 2019, a new IVA rate of 10% applies to invoices issued by performers, directors or technicians involved in the “show business.”Learn the requisites here.
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