The approval on April 21 at the Congress of a proposition of law which established the right to declare the SMEs and self only those shares VAT bills passed actually cashed , giving rise to the complaint from the cash, exclusive of far IRPF the detriment of accrual.
Will this measure to be really practical? His approval would a departure from the European regulatory unit, as in the bulk of countries of the EEC prevails on an accrual basis in the VAT .
This measure, if it were to take effect, give a break to companies that are financing public finances in anticipation of shares who do not know if in the end will be able to recover, as the default and delinquency rates are being ever higher.
But acting as tax advisers to this extent? How the consultant will monitor the bills actually cashed by a self ? . The current formal requirements of the autonomous make the advisor, or rather, "the presenter taxes to finance" as many times a consultant is not exercised, should not know the status of cash flows arising from the autonomous activity . It all depends on the seriousness and professionalism of everyone.
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