European UnionSpain ECJ C-521/19 (CB vs. ES) – Is VAT deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued? 3 weeks ago
Spain Spain relaxes requirement to be VAT registered for companies with other EU VAT numbers granted 3 weeks ago
Spain Spanish Central Administrative Court (TEAC) sets criteria for applying use and enjoyment provision 3 months ago
Spain Spanish General Directorate of Taxes issues ruling containing guidance on insurance and car rental as independent or ancillary services 3 months ago
Spain Restrictive changes to Immediate Supply of Information system effective October 2019 4 months ago
European UnionSpain New outcome of the ECJ on taxes compatible with VAT (Oro Efectivo, case C-185/18) 4 months ago
European UnionSpain ECJ Case C‑185/18 (Oro Efectivo SL) – Judgment – Transfer tax; Transactions with private individuals; Double taxation; Tax similar to VAT 4 months ago
Spain Clarifications on the reduced rate for performers, artists, directors and technicians 8 months ago
Spain Transitional threshold for the VAT special regime and special simplified regime and amendments to the VAT Law 8 months ago
European UnionSpain ECJ Case C-562/17 (Nestrade) – Judgment – Refund of VAT; Incorrect VAT ID number 8 months ago
