European Union - December 15 2022
On 8 December 2022, the European Commission proposed a text amending Directive 2011/16/EU on administrative cooperation in the field of…
Roger van de Berg, Thijs van Luijt
Spain - December 12 2022
The Spanish Directorate of Taxes (STA) have recently issued relevant guidelines on the VAT treatment applicable to the supply of NFT's and the role…
Albert Arenas, Roger van de Berg, Ana Royuela
Spain - May 19 2021
Crypto-assets, cryptocurrencies and/or related service providers have not been traditionally regulated in Spain. Theseproducts or services have only…
Paula De Biase
OECD, Spain - March 3 2021
On 26 February 2021, the new Tax Convention for the Elimination of Double Taxation signed between Spain and Japan ("New Tax Convention") was…
Javier Esain, Isabel De Otaola, Ana Royuela
Spain - November 22 2020
Today, the Digital Services Tax Act ("the new tax") was published in Spain's Official State Gazette and it will enter into force on 16…
María Antonia Azpeitía, Bruno Domínguez, Isabel De Otaola