Maria Delso

Baker McKenzie

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Spain: The Spanish Central Tax Court has issued a resolution in which it applies the 'use and enjoyment rule' and analyzes the right of deduction of a Spanish branch for the support services provided

Spain - October 1 2021 On the one hand, the Spanish Central Tax Court analyzed whether the services supplied by a Spanish branch to non-EU entities are subject to Spanish…

Antonio Albarrán, Jorge Gómez Alguacil, María Antonia Azpeitía

Spain: The Spanish Central Tax Court has issued a recent resolution changing its criteria and confirming that pension funds should not be considered as a taxable person for VAT purposes

Spain - October 1 2021 In this resolution, the Spanish Central Tax Court, applying the criteria stated by the ECJ judgments such as C-60/90 Polysar, C-80/95, Harnas & Helm…

Antonio Albarrán, Jorge Gómez Alguacil, María Antonia Azpeitía

Spain: The European Court of Justice (ECJ) has issued recent case law in which it analyzes the possibility of providing proofs to support the VAT refund before a tax court/proper court after the tax authorities have denied the refund

European Union, Spain - October 1 2021 In this case law, the ECJ analyzes if it must be admitted as valid that a taxable person, having been required by the tax authorities to prove the…

Antonio Albarrán, Jorge Gómez Alguacil, María Antonia Azpeitía

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, María Antonia Azpeitía

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, María Antonia Azpeitía