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VAT – Refund of input VAT to non-established entities

The Supreme Court, in its judgement of March 30, 2021, has established that the deadline for filing the application for the refund of input VAT by non-established entities, established in Article 31.4 of the VAT Regulation, is an expiration period that prevents...

Income Tax – Transfer Pricing

The AEAT, reacting to the criteria given by the Supreme Court in the judgment of the IKEA case of March 6, 2019 has issued a “Note on various issues relating to the arm’s length range in transfer pricing” in which it states, with a very didactic...

VAT – New regulation of e-commerce as of July 1, 2021

Finally, after a few months of delay, last Friday Royal Decree-Law 7/2021 was published in the Official Spanish Gazette by which the EU Directives 2017/2455 and 2019/1995 that regulate the treatment of VAT in electronic commerce are transposed into the Spanish legal...

DAC6 Forms

Last Tuesday, 13 April, Ministerial Decree HAC/342/2021 dated 12 April was published in the Spanish Gazette. This Ministerial Decree approves the following forms: Form 234, for reporting certain tax planning cross-border mechanisms, Form 235, for update reporting of...