The European Commission agreed on 2 October on a new measure that allows Member States to apply reduced VAT to electronic publications to bring their taxation into line with that of traditional books.

En un supuesto en el que se adjudicaron viviendas mediante subrogación hipotecaria en la que no se había cumplido con el requisito formal de incluir en la escritura de compraventa el consentimiento del acreedor ...

The Spanish Tax Agency, through its Annual Tax Control Plans, is paying special attention to monitoring the tax risks related to the interposition of companies by private individuals

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 esta consulta, basándose en la Resolución del TEAC de 17 diciembre de 2017 y en la Sentencia del Tribunal Supremo de 1 junio de 2017, la DGT entiende que en el caso planteado ...

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

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

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

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.

It is a common practice in the legal sector, particularly in the event of ongoing advice, that professionals include in their honoraria invoices a brief text such as, for example, "legal services for Q1"...

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.

On January 23, 2018, the General Guidelines for the 2018 Tax and Customs Control Plan have been published in the Official State Bulletin. The Guidelines are based on the following four main areas:

The general VAT framework for intra – Community trade may not apply under the following regimes...

La cuestión interpretada por el TJUE consiste en determinar si un sujeto pasivo al que no le resulta posible demostrar el importe del IVA previamente pagado mediante documentos (facturas u otros) ...

A semejanza de mi compi Teresa González Martínez yo también he recibido el recordatorio de nuestro querido webmaster Lois Andrade en aras al compromiso estival asumido en su día para con todos ustedes.

El pasado 3 de abril de 2018 el Gobierno presentó el Proyecto de Ley de Presupuestos Generales del Estado para 2018. A este respecto, y sin ánimo de realizar un análisis exhaustivo de este texto ...

The Spanish Tax Authorities (STA) have interpreted EU VAT law to argue that internal flows between a head office and its foreign branches...