- Conflict No. 14 regarding Value Added Tax
- Exempt activities related to artificial filing of a company for input VAT deduction
- Development and implementation of a platform for providing exempt financial service
- Report by Advisory Commission on conflict in application of tax rule for taxpayer “SOCIETY A”
- Conflict identified in case of artificial interposition of entity “SOCIETY A” to deduct VAT payments for technological platform development for exempt financial service by entity “SOCIEDAD B”
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
