- The DGT analyzes deduction of VAT and depreciation charges for personal income tax purposes in the construction of a principal residence of a performer used partially for their activity as performer
- Mediation services for hiring a Spanish football player in a foreign team are not subject to VAT if effective use or enjoyment of the services in Spain is not proved
- Services provided as a music composer are subject to and exempt from VAT
- Swimming classes given to people with disabilities by self-employed teachers are subject to and not exempt from VAT
- The tax authorities cannot deny the right to deduct VAT on advertising services in a motor racing championship due to considering that the price for the service is excessive
- The Court of Justice of the European Union permits the application of a reduced rate of VAT to services provided by a fitness club
Source Garrigues/Taxand
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