María Antonia Azpeitía

Baker McKenzie

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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…

Antonio Albarrán, Jorge Gómez Alguacil, Maria Delso.

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…

Antonio Albarrán, Jorge Gómez Alguacil, Maria Delso.

Spain: The Tax on Certain Digital Services will be applicable as of Q1 2021

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…

Bruno Domínguez, Isabel De Otaola, Javier Blázquez.

Spain: The Tax on Certain Digital Services will be applicable as of Q1 2021

Spain - October 16 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…

Bruno Domínguez, Isabel De Otaola, Javier Blázquez.

Episode 17: Digital Services Tax - Unpacking What Matters and What is Conjecture

Global - October 10 2020 This Episode of TMT Talk discusses the issues and challenges when it comes to digital services tax and its possible wider implications on global tech…

Ariane Calloud, Dominika Korytek, Kate Alexander.