The Spanish Supreme Court in a November 2020 decision analyzed whether a Spanish subsidiary could be deemed to be a permanent establishment of a non-resident company (a Swiss company) for value added tax (VAT) purposes.
Source: KPMG
Latest Posts in "Spain"
- VeriFactu and Spain’s Anti-Fraud Law: Transforming Invoice Integrity and System Compliance Requirements
- Nominee Directors Liable for Omitted VAT Payments, Even Without Actual Management, Rules Supreme Court
- Amendment to VAT Record-Keeping Rules: New Field for Fuel Delivery Invoices in Bizkaia
- Spain to Launch Beverage Container Deposit Return Scheme in November 2026 to Boost Recycling
- Avoiding Costly VAT Payment Errors in Spain: Essential Steps for Accurate Cross-Border Transactions
