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…
Antonio Albarrán, Jorge Gómez Alguacil, Maria Delso
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
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 - 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…
Javier Blázquez, Bruno Domínguez, Isabel De Otaola
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…
Javier Blázquez, Bruno Domínguez, Isabel De Otaola