Knowledge
Corporate Income Tax (CIT) – A Spanish subsidiary does not automatically constitute a permanent establishment of its German parent based on the comments to the OECD Model of 2014 and not of 2017
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...
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,...
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...
Possible unconstitutionality of RDL 3/2016 raised to the Constitutional Court
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)...
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...
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,...
DAC6 Regulation
Yesterday, the Spanish Official Gazette published the Regulation of DAC6 “Real Decreto 243/2021“ which estates the obligation to communicate the reportable cross-border...
Payment of debts to the Spanish Tax Administration from foreign bank accounts
According to the Resolution dated January 18, 2021, foreign taxpayers will be able to pay their debts to the Spanish Tax Administration by transfer from their foreign bank...
Claim on CIT pre-payments for years 2016 and 2017: The Central Administrative Court (TEAC) rejects the possibility of claiming the prepayment of April 2018
In the last few days we have been informed of a very recent decision from the Spanish Central Administrative Court (TEAC), dated 11 February 2021. This decision rejects the...
Non-Resident Income Tax – Goods distribution centres not necessarily constitute permanent establishments of non-resident companies
The Spanish General Directorate for taxation (DGT), in the recent binding consultation number V3248-20, dated 30 October, 2020, considers that the goods distributing centres...
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