The AEAT publishes on its website a new report already approved of the event of conflict in the application of the tax regulation (art. 15 LGT). In this case it is a case of Halifax vat structure to obtain the refund of the VAT fees paid on the promotion of a new building by an entity whose main activity is of an educational nature.
A new case of abusive transactions has been published by the Spanish Tax Authorities in Its wesbite. In this case It covers a case of abusive transactions in the VAT, similar to the Halifax case, but involving an entity whose main economic activity is the children ́s and young people ́s education.
Source Agencia Tributaria
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
