The Spanish Supreme Court has recently issued its judgment (Number 455/2019 of 26 February 2019) in a case which concerned the question of whether or not there are supplies of services between the parties involved in a gambling business — where a bar or restaurant performs any supply to the gambling entity through the utilization of space in their premises.
Source Baker & McKenzie
Latest Posts in "Spain"
- VAT Deemed Included in Contract Price if Not Mentioned and Cannot Be Charged Later, TEAC Rules
- Spanish Tax Authority Rules Against Artificial VAT Deductions in School Property Leasing Case
- Self-Employed Using POS Must Adapt to VERI*FACTU by July 1, 2026, Even for Tickets
- Spanish VAT Now Applies to Amazon Vine Reviewers Receiving Free Products for Reviews
- Spanish Fiscalization: Mandatory Hashing for Billing, Registration, Cancellation, and Event Log Records
