Jorge Gómez Alguacil
Baker McKenzie
Articles
Spain: Spanish Tax Court issues judgments on fixed establishments and canceling a transaction in which VAT charged
European Union, Spain - May 24 2021 The case analyzed consists of a non-established entity that supplies certain goods to its subsidiaries established in Spain…
Europe: Changes to e-commerce VAT rules from July 2021
European Union - May 21 2021 On 1 July 2021, EU member states must introduce important changes to their legislation in the taxation of the supplies of goods and services that are…
Antonio Albarrán, Francisco Allegue, Adam R. Peacock, Ana Royuela
Spain: Indemnity payments and the VAT refund
European Union, Spain, United Kingdom - March 22 2021 Recently, there has been development in Spain in relation to value-added tax (VAT) refunds post-Brexit, and the application of a European…
Spain: Royal decree-law published to implement the Spanish Plan post-COVID-19
Spain - February 2 2021 Royal Decree-Law 36/2020 of 30 December 2020, establishing urgent measures to modernize the public administration and implement the…
Spain: COVID-19 - VAT developments from the Spanish Supreme Court and Directorate of Taxes
European Union, Spain - July 20 2020 Recently, the Spanish Supreme Court published judgments where it analyzed if the amount of the turnover attributable to certain financial…
