This article provides a Spanish perspective on the CJEU Titanium case (C-931/19) and describes a significant change in the Spanish General Directorate of Taxation (DGT) position regarding the criteria for the existence of a fixed establishment following the decision
Source: Deloitte
ECJ Case: C-931/19
For other posts about this case, please click here.
Latest Posts in "Spain"
- Spain’s E-Invoicing: What Businesses Need to Know About VeriFactu and the New Mandate
- 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
