The Central Economic-Administrative Court (TEAC) has recently issued a resolution on VAT taxation of services provided by a central house to its branch located in Spain. This is a matter on which there have been previous administrative pronouncements, both by the Directorate General of Taxes (DGT) and by the Court of Justice of the European Union (CJEU).
Source Legaltoday
Unofficial translation in English
Latest Posts in "Spain"
- Spain Reveals Hybrid 5-Corner B2B E-Invoicing Mandate and Validation Rules
- Brussels Urges Spain to Raise VAT and End Hotel and Restaurant Breaks
- Spain Real-Time Invoicing Architecture for SII, VeriFactu, and ERP Integration
- Briefing document & Podcast: Spain – E-Invoicing and E-Reporting
- AEAT Publishes Technical Guidance on the Public Electronic Invoicing Solution (SPFE) for Mandatory B2B E-Invoicing
