Spain Zero rate of VAT on masks and other medical devices is effective again (even retroactively) 23 September 2020
Spain Modifications to the online VAT declaration system (SII – Immediate Supply of Information) 12 September 2020
BelgiumGermanyIrelandJob opportunitiesNetherlandsPolandSpainSwitzerlandUnited Kingdom Recent European VAT jobs 10 September 2020
Spain Central Administrative Court – New judgment considers a Spanish branch and headquarters as separate VAT taxpayers 25 August 2020
Spain Directorate of Taxes issues a tax ruling that analyzes the VAT consequences of the rent write-off made by the lessor during COVID-19 25 August 2020
Spain Spanish Supreme Court sets criteria to respect the inclusion of VAT pro rata on the sale of a subsidiary’s shares and the treatment of derivatives 25 August 2020
Spain Directorate of Taxes issues a tax ruling that analyzes the VAT treatment of the services rendered by a social network considering that the consideration received is the user’s data 25 August 2020
European UnionSpain ECJ C-294/20 (GE Auto Service Leasing) – Questions – Denial of cross border VAT refund as information was not timely provided 25 August 2020
European UnionSpain ECJ C-281/20 (Ferimet, S. L.) – Questions – Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier 25 August 2020
Spain Non-established VAT taxpayers will be entitled to VAT refunds related to the UEFA Women´s Champions League 2020 08 August 2020
Spain Spanish Lower House Approves Draft Bills for Digital Services Tax and Financial Transactions Tax 03 August 2020
European UnionItalyLuxembourgMaltaNetherlandsPortugalSpainSwedenUnited Kingdom Implementation of the E-Commerce Directive 2019/1995 in the EU: Which Member States have already taken action? 15 July 2020
Spain Spain proposes amendments to MDR Bill to introduce extension of MDR filing deadlines (DAC6) 11 July 2020
Spain Spain publishes proposal for indirect tax on non-reusable plastic packaging – 0.45EUR/kg – expected income €724 million/year 11 June 2020
Spain Law enacted – 0% VAT on certain supplies of sanitary equipment, 4% VAT on electronic books, newspapers, magazines 06 May 2020