On 26.10.2024, the State Tax University held a guest lecture on the topic: TAXATION AND TAX DECLARATION IN SPAIN (STATE, PROBLEMS, PROSPECTS (ON THE EXAMPLE OF THE BASQUE COUNTRY, EUSKADI). The speaker of the guest lecture was Valeria GAVRYLOVA, Consultant in Accounting and Taxation at MUGURUZA&GOMETZA ABOGADOS SL (Bilbao, Spain), Master of International Economic Relations (Uniwersytet Opolski; Poland), Master of Business Strategy and Marketing (Universidad de Castilla-La Mancha, Spain).

Valeria characterized and analyzed the taxation system in Spain, which has one of the most complex tax systems in the EU, and emphasized that the process of declaring and paying taxes is simple, convenient and transparent.
The lecturer drew attention to the fact that each autonomous community in Spain has its own taxation features that reflect their economic, historical and political uniqueness. She elaborated on the peculiarities of the fiscal regime of the Basque Country (fueros). She gave examples of declaring the main budget-forming taxes: VAT, personal income tax and income tax in the province of Biscay (Basque Country) and noted that the declaration can be submitted in the following ways: 1) through the BILA application, which allows filing declarations in an integrated format; 2) through the tax office website by filling out the declaration directly on the website of the Biscayan Tax Office; 3) by using the services of the tax office, which can independently calculate the amount to be paid using the new BATUZ system, which was created for electronic tax control in the province of Biscay and ensures transparency and anti-fraud by registering all invoices with QR codes that are automatically sent to the tax office, on the basis of which tax returns are generated. Valeriia also emphasized that business entities usually seek the help of tax consultants, whose services (both individual and consulting firms) are affordable and professional. The lecture was attended by students of the groups OPB-21-4, PB-21-8, EPB-21-1, OPB-21-1, PTB-21-1, FBi-21-1, OPB-21-2, FBD-21-2, and OPB-21-3. The lecture was followed by a discussion of topical issues regarding the possibility of introducing the best practices of taxation and tax declaration in Spain in Ukraine. We thank the speaker Valeriia Havrylova for the interesting, informative and useful information she shared with the students and teachers of the University.