The progressive elimination of the use and enjoyment rule in Spanish VAT
The rule of use and enjoyment in Spanish VAT territory has permitted attracting to this territory and taxing Spanish VAT on services that, with the application of the general rules on the location of transnational services, would otherwise be located outside the...
The burden of proof of the dividend exemption anti-abuse clause relies on the Spanish tax authorities, says the Spanish Supreme Court
In a recent Court resolution, the Spanish Supreme Court (TS) has modified its criterion and now determines that the Spanish tax authorities must prove that there are no economic reasons or that there are clues of tax fraud or abuse in the context of the...
The Spanish tax authorities’ view on the application of tax credits in Spanish tax consolidation groups
The Spanish tax authorities (STA) have recently issued a note on the application by the tax consolidation group of tax losses and deductions from previous years. This note has been approved by the Spanish General Directorate of Taxes (GDT) through a report issued upon...
The Spanish Personal income tax filing season is back again: key news
Like every year, the Spanish Personal income tax filing season is back again. For fiscal year 2022, the term started on April 11 and the tax filing can be done up until June 30, 2023. If payment is to be done by bank direct debit, the deadline for submission will be...
