Maria Delso
Baker McKenzie
Articles
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 Supreme Court analyzes some gambling structures from a VAT perspective
Spain - July 31 2019 The Spanish Supreme Court has recently issued its judgment (Number 4552019 of 26 February 2019) in a case which concerned the question of whether or...
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.
Reduction of the standard IGIC rate (Canary Islands Indirect Tax)
Spain - February 28 2019 Spain Reduction of the standard IGIC rate (Canary Islands Indirect Tax) The Canary Islands government has proposed a reduction in the standard IGIC...
Antonio Albarrán, Jorge Gómez Alguacil, María Antonia Azpeitía.
