The new judgment¹ is a required reading for those companies who carry out VAT-exempt transactions through a Spanish branch. Industries concerned are mainly insurance companies and financial institutions.
In the case at hand, the insurance group was composed of two Spanish subsidiaries, one Irish entity and one Swiss entity. The Swiss entity supplied services to the Spanish entities, for which a management fee was paid. The Spanish entities accounted for VAT through the reverse charge mechanism until 2010.
Source: bakermckenzie.com
Latest Posts in "Spain"
- Spanish Tribunal Rules VAT Included in Sales Where VAT Cannot Be Recharged to Clients
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Spain Mandates H1 System for Import Declarations, Replacing SAD from October 14, 2025
- Briefing document & Podcast: Spain’s VeriFactu Verified Billing System
- ECJ C-515/24 (Randstad España) – AG Opinion – EU VAT Law Permits Entertainment Deduction Limits If Timed with Directive Transposition












