Spain's VAT Law provides an exemption for certain entities on intra-community acquisitions of goods, but only if the total value remains below EUR 10,000 per calendar year.

En el contexto de un procedimiento concursal, el obligado tributario transmitió los elementos patrimoniales que, previos a la situación concursal ...

Con este atractivo nombre, referido al jugador francés Kylian Mbappe, se refiere el proyecto de Ley que el Gobierno de la Comunidad de Madrid está utilizando para aprobar unas nuevas ventajas fiscales.

Spain's Supreme Court has ruled on whether compensation paid to a board of directors' member as a result of their resignation is a non-deductible expense for corporate income tax purposes.

According to recently-published European Commission studies, the VAT gap in Spain has been decreasing, although at more than EUR10bn the difference between VAT paid and VAT that should be paid is still significant compared to other EU Member States

The Spanish Supreme Court, on February 19th 2018, has issued a sentence confirming that Spanish Inheritance and Gifts Tax Law is against the free movement of capital stated...

Spain's Supreme Court Ruling 518/2024, of 22 March 2024, which was handed down on appeal, has confirmed that expenses recognised in a tax year subsequent to the year in which they accrued can now be deducted...

Madrid, June 28, 2017: The Official State Gazette published the 2017 Budget Act 3/2017 (hereinafter, the "3/2017 Act").

The ruling recognises taxpayers who are not resident in the EU or the EEA and opens up the possibility of claiming back undue payments.

On July 16, 2019, the US Senate ratified a new protocol that amends the 2013 Double Taxation Treaty signed between the US and Spain.

The other opportunity for law firms is in litigation, he says.

Se ha publicado el Protocolo que modifica el Convenio entre el Reino de España y el Reino de Bélgica tendente a evitar la doble imposición y prevenir la evasión ...

El 1 de julio, el Tribunal Constitucional ha adelantado, mediante una nota informativa, que ha estimado la cuestión de inconstitucionalidad sobre la regulación de los pagos

On January 27, 2017, the general guidelines of the 2017 Tax and Customs Control Plan have been published in the Official Bulletin of the State by the Directorate General of Spanish Tax Administration.

En los supuestos en que la Administración Tributaria descubre la realización de unas ventas no declaradas debe regularizar el IVA y, a tal efecto ...

La sentencia ha sido dictada en respuesta a una cuestión planteada por el Tribunal Supremo de la República Eslovaca.

When I was at home as I listened to the theme song from the film Frozen for the umpteenth time (kids, you know), my mind began to wander and I think about one of the last times I —like the snowman Olaf— was "frozen", when faced with an inspection from the Spanish Tax Authorities.

The Situation: Spain has introduced a new tax reporting obligation applicable to intermediaries in the renting of houses for tourism purposes, which mainly affects collaborative online platforms.

Los responsables tributarios están obligados a pagar deudas ajenas y, por ello, se cuestiona si pueden impugnar el acto de liquidación junto con el acto de derivación de la responsabilidad.

The Spanish government formally removed Gibraltar from its blacklist of ‘non-cooperative jurisdictions’ for tax purposes, as of 28 June, following publication of a ministerial order by the Ministry of Finance in the official State Gazette.