María Antonia Azpeitía

Baker McKenzie

Articles

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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…

Antonio Albarrán, Jorge Gómez Alguacil, Maria Delso

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…

Javier Blázquez, Bruno Domínguez, Isabel De Otaola

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…

Javier Blázquez, Bruno Domínguez, Isabel De Otaola