Spain VAT Deduction by a Holding Entity 14 February 2020128 views1 min read VAT Deduction by a Holding Entity, binding consultation of December 20, 2019, Number V3480-19 Source Diligens Deduction (input tax credit) Refund Digital platforms will collect VAT from companies that sell through them as of 2021 The implementation of the “quick fix” for call-off stock arrangements and the SII