María Antonia Azpeitía
Baker McKenzie
Articles
Spain: The Spanish Central Tax Court has issued a recent case in which it analyzes the qualification of certain insurance services as ancillary of a leasing service
Spain - October 1 2021 The Spanish Central Tax Court states, based on the ECJ case C-349/96, Card Protection Plan, that for leasing contracts accompanied by additional…
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…
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: 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…
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…
