Spanish Supreme Court Rules on determining period for taxable person to charge tax to end customer after amendment of tax base

• Spanish Supreme Court ruled on cassation appeal regarding VAT charges
• Issue was determining period for taxable person to charge tax to end customer after amendment of tax base
• Court specified one-year deadline for passing on VAT charge after spontaneous regularization
• Deadline established by Article 88.Four of Spanish VAT Act
• Appeal was turned down, one-year deadline set for passing on VAT charge

Source: crowe.com

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.

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