Jun 10, 2021 | Tax Flash
In the binding consultation V3549-20, of 12/11/20, the Spanish Tax Authorities consider that the existence of a Spanish subsidiary does not automatically make it a permanent establishment of the German parent company for CIT purposes, and that the fact that the...
Jun 3, 2021 | Tax Flash
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...
May 20, 2021 | Tax Flash
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...
May 11, 2021 | Tax Flash
As we informed you in advance in a previous Tax Flash sent in January, and after the decision of the Spanish Constitutional Court (CC) declaring Royal Decree-Law (RDL) 2/2016 as unconstitutional, it was foreseeable that, sooner or later, the possible...
May 4, 2021 | Tax Flash
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...
Apr 20, 2021 | Tax Flash
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...
