- Audiconsultores ETL Global’s Mini Boletín Fiscal (17 July 2026) reports the DGT confirming that the VAT reverse charge (inversión del sujeto pasivo) continues to apply to the transfer of real estate by a company in insolvency (concurso) for as long as the insolvency proceedings have not been judicially concluded. [fiscal-impuestos.com]
- This maintains the buyer’s obligation to self-assess VAT on qualifying property transfers throughout the insolvency process, providing certainty on the mechanism’s temporal scope. The rule is set out among the administrative doctrine (DGT/TEAC) selected for the first fortnight of July 2026, alongside other IVA and IRPF developments. [fiscal-impuestos.com]
- The same bulletin covers related items, including a TSJ Castilla y León ruling on deductible detective expenses (IRPF) and confirmation that transactions between a Spanish branch and its UK head office qualify as VAT services even after Brexit—useful context for cross-border and insolvency-related VAT planning. [fiscal-impuestos.com]
Sources: Fiscal Impuestos – doctrina administrativa julio 2026 · Consultas Vinculantes DGT
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