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
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