Spain Spanish Central Administrative Court (TEAC) sets criteria for applying use and enjoyment provision 3 weeks ago
Spain Spanish General Directorate of Taxes issues ruling containing guidance on insurance and car rental as independent or ancillary services 3 weeks ago
Spain Restrictive changes to Immediate Supply of Information system effective October 2019 2 months ago
European UnionSpain New outcome of the ECJ on taxes compatible with VAT (Oro Efectivo, case C-185/18) 2 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 2 months ago
Spain Clarifications on the reduced rate for performers, artists, directors and technicians 6 months ago
Spain Transitional threshold for the VAT special regime and special simplified regime and amendments to the VAT Law 6 months ago
European UnionSpain ECJ Case C-562/17 (Nestrade) – Judgment – Refund of VAT; Incorrect VAT ID number 6 months ago
Spain ECJ Cases C-694/18 – C-697/18 (Ente Público Radio Televisión Madrid) – Questions – VAT exemption public sector; Public corporations or companies controlled by public authorities 7 months ago
Spain Canary Islands officially confirms the general rate reduction from 7% to 6,5% effective January 2019 8 months ago
