Cristina De Zavala

Baker McKenzie


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VAT on sales and purchases made using Bitcoin e-money

Spain - July 31 2015 Recently the Spanish Tax Authorities (the Directorate General for Taxation or "DGT") issued a tax ruling regarding the indirect taxation of sales and…

Antonio Albarrán, María Antonia Azpeitía

Amendments to the tax legislation by Royal Decree-Law 1/2014 of 24 January

Spain - February 28 2014 The Spanish Value-Added Tax Act (VATA) has been amended to restore the reduced rate of 10 percent on the import of works of art, antiques and…

Blanca Fernández

Potential double taxation: extension of the "use and enjoyment clause" to services rendered to Canary Island, Ceuta and Melilla

Spain - February 28 2014 On 1 January 2014, the Spanish VAT Act was amended to extend the application of the "use and enjoyment clause." The general VAT location rule…

Blanca Fernández