Spain The implementation of the “quick fix” for call-off stock arrangements and the SII 13 February 2020
Spain Consistency of VAT data is more than ever an issue for tax payers obliged to SII 31 January 2020
Spain British charities ignoring Spanish VAT laws by not charging VAT on sales of donated goods in Costa Blanca shops 30 January 2020
Spain Expenses related to claims insured by an insurance company should be considered as exempt from VAT 24 January 2020
FranceSpain Council Implementing Decision evenly distributing VAT between France and Spain regarding construction of electricity interconnection 30 December 2019
Spain Increase in IGIC (Canary Island’s VAT) from 6.5% to 7% expected per 1 January 2020 30 December 2019
Spain Spain beyond the SII: The certified invoicing software to come (the TicketBAI project) 24 December 2019
European UnionFranceSpain Special measure allowing France and Spain for the construction of an electricity interconnection between Gatica in Spain and Cubnezais in France 16 December 2019
European UnionSpain ECJ C-712/19 (Novo Banco) – Questions – Is the Spanish IDECA tax compatible with the VAT directive? 08 December 2019
Spain Spanish VAT taxable base special rule for payments in kind. Doubts as to the legality of the “production cost” limit. 27 October 2019
European UnionSpain ECJ C-521/19 (CB vs. ES) – Is VAT deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued? 02 October 2019
Spain Spain relaxes requirement to be VAT registered for companies with other EU VAT numbers granted 02 October 2019
Spain Spanish Central Administrative Court (TEAC) sets criteria for applying use and enjoyment provision 01 August 2019
Spain Spanish General Directorate of Taxes issues ruling containing guidance on insurance and car rental as independent or ancillary services 01 August 2019