It is unclear whether the CJEU judgment (Danske Bank A/S v. Skatteverket, case no. C-812/19 (11 March 2021)) would apply in cases when the head office belongs to a Spanish VAT group, given the peculiarities of the Spanish VAT grouping regime.
Source: KPMG
Latest Posts in "Spain"
- Spain: Key VAT Compliance Deadlines for January and February 2026
- Spain Opens Temporary SII Exit Window After VERI*FACTU Mandate Delay to 2027
- Express Revocation of VAT Special Regime Renunciation Required; Tacit Revocation Not Permitted
- Spain Postpones Verifactu Ordinance to 2027, Grants Exceptional SII Opt-Out Until January 2026
- Spain Opens Special SII Exit Window After VERI*FACTU Deadline Postponement for Voluntary Participants
