The Spanish Supreme Court in a November 2020 decision analyzed whether a Spanish subsidiary could be deemed to be a permanent establishment of a non-resident company (a Swiss company) for value added tax (VAT) purposes.
Source: KPMG
Latest Posts in "Spain"
- Spain Publishes Royal Decree Implementing Mandatory B2B Electronic Invoicing
- Spain Mandates B2B E-Invoicing with Phased Rollout Under New Royal Decree
- Bizkaia: New Rules for VAT Model 369 on Distance Sales Effective April 2026
- Spain introduces extraordinary SII exit window after VERI*FACTU delay
- Spain Approves Mandatory B2B E-Invoicing; Phased Rollout Pending Ministerial Order Details
