- TEAC resolution regarding regularization of hidden sales for IRPF base with VAT included
- Confirmation of interpretation by TEAR and Supreme Court
- Hidden sales detected in inspection of clothing business
- Disagreement between Inspection and TEAR on whether prices should include VAT for all periods
- TEAC decision to consider prices with VAT included for all periods, regardless of VAT prescription
- Emphasis on logical consistency and legal certainty in decision-making
Source: audiconsultores-etlglobal.com
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.
Latest Posts in "Spain"
- Spain Clarifies VAT Reverse Charge for Construction, Including Plumbing and Demolition Activities
- Spain’s Supreme Court: Public Service Subsidies Not Subject to VAT, Aligns with EU Ruling
- Spanish VAT Refund Challenges: Reciprocity Requirements Under 13th Directive for Non-EU Businesses
- Choosing Between SII and Verifactu: Navigating Spain’s New Invoicing Regulations for 2026
- Spain Updates Economic Agreement with Basque Country, Enhances Tax Collaboration and Compliance Measures