- IVA relates to investment goods and lease-back operations
- Lease-back operations are considered a single financial transaction when the lessee retains possession solely for financing purposes
- These operations are not classified as goods delivery
- This reaffirms the criteria from RG 00-05932-2021 dated November 22, 2023
- References the Spanish VAT law Ley 37/1992
Source: serviciostelematicosext.hacienda.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.
Latest Posts in "Spain"
- Handling Billing Disruptions and QR Code Generation in Verifactu Mode During Technical Issues
- 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
