Validity of tax residence certificates, according to the Spanish Supreme Court
In a recent Sentence, the Spanish Supreme Court (SC) has determined that the authorities of a signatory country of a Double Taxation Agreement (DTA) cannot deny or judge the effects and validity of a tax residence certificate, signed by a competent authority of the...
Unique system to rectify Spanish tax returns
A new regulation comes into effect on May 26, 2023, and requires that the specific rules of each relevant tax foresee that Spanish tax returns shall be amended through the filing of a rectifying tax return. Such tax return shall be filed regardless of whether the...
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...