Spain Temporary 5% VAT rate will apply to certain electricity and certain fuel supplies until 31 December 2023 16 June 2023
Spain VAT treatment of transfers of real estate assets provided as security clarified by the Spanish General Directorate of Taxes. 13 June 2023
ChileCzech RepublicEgyptEuropean UnionIndiaPolandSouth KoreaSpainUnited States KPMG Week in Tax: 22 – 26 May 2023 29 May 2023
Spain Supreme Court: Only the party who actually bore the burden of the tax can obtain a refund of undue revenues 27 May 2023
Spain Use and Enjoyment rules further limited – only applicable to B2B leasing services of means of transport 26 May 2023
Spain Bill Implementing DAC7, VAT, Income Tax, and FATCA Implications for Finance and Insurance Industries 25 May 2023
Spain Reverse charge applies when the buyers of the properties are non-established individuals who will use them for rental purposes 24 May 2023
Spain Clarification: input VAT paid by foreign entities for acquisition of properties intended for rental purposes 15 May 2023