Spain Spain Gazettes Budget Law 2023, Limits VAT Supply of Services Rules, Amends Applicability of Reverse Charge Mechanism 03 January 2023
Spain Temporary and extraordinary reduction of the VAT rate between January 1 and June 30, 2023 30 December 2022
European UnionSpain Flashback on ECJ Cases – C-427/10 (Banca Antoniana Popolare Veneta) – Different terms for refunds in fiscal vs civial law 27 December 2022
Spain Procedure for the recovery of VAT and IGIC accrued in the event of non-payment 27 December 2022
Spain Extension of the reverse charge mechamism to supplies of waste and scrap of plastic and textile materials 27 December 2022
BelgiumGermanyIrelandNetherlandsSpain EU VAT Cuts on Fuel and Energy to Combat Inflation Rate 17 December 2022
Spain Ruling: transfer of elements of an autonomous economic unit is not subject to VAT, even if it is not transferred in its entirety 17 December 2022
Spain Consultation of the DGT: The transfer of all the shares in managed subsidiaries is not subject to VAT 14 December 2022
Spain Changes in Spanish use and enjoyment rules, will only apply to services that are exempt from VAT (B2B) 14 December 2022
Spain Change of criterion on the VAT reverse charge rule in sales of real estate where part of the price is used to cancel the charges 01 December 2022