- Conflict number 13bis regarding the Value Added Tax in Spain
- Improper application of the special cash accounting regime in a cash purchase of properties by the selling company
- The declared operations involve the separation of two partners (MMDD and PPAA) from DSM SLU through the transfer of their shares to the company, with deferred payment
- A sale of properties by DSM SLU to a family intermediary company (FRP SL) owned by the sellers and their children is also agreed upon, with deferred payment
- DSM SLU wrongly applies the special cash accounting regime in these transactions
- The tax authority declares a conflict in the application of the tax law in this described operation
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
