Maria Delso

Baker McKenzie

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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, María Antonia Azpeitía.

Spain: COVID-19 - VAT developments from the Spanish Supreme Court and Directorate of Taxes

Spain - July 8 2020 Recently, the Spanish Supreme Court published judgments where it analyzed if the amount of the turnover attributable to certain financial…

Antonio Albarrán, Jorge Gómez Alguacil, María Antonia Azpeitía.

Spanish Tax Court (TEAC) provides guidance on real estate transactions and the validity of the data recorded in the Property Registry

Spain - November 29 2019 Spain Spanish Tax Court (TEAC) provides guidance on real estate transactions and the validity of the data recorded in the Property Registry This case…

Antonio Albarrán, Jorge Gómez Alguacil, María Antonia Azpeitía.

Spanish General Directorate of Taxes sets criteria for applying use and enjoyment provision

Spain - November 29 2019 The Spanish General Directorate of Taxes (DGT) has published a tax ruling of 29 May 2019 in which it sets out the different requirements that a…

Antonio Albarrán, Jorge Gómez Alguacil, María Antonia Azpeitía.

Spanish Central Administrative Court ("TEAC") sets criteria for applying use and enjoyment provision

Spain - July 31 2019 On 28 March 2019, the Spanish Central Administrative Court ("TEAC") published a judgment in which it sets out the different requirements that a…

Antonio Albarrán, Jorge Gómez Alguacil, María Antonia Azpeitía.