SPANISH VAT (IVA) OF BAD DEBTS: REFUND IN SPITE OF LATE COMMUNICATION TO THE TAX OFFICE

May 19, 2017 | Uncategorized

Through its resolution dated 24th November 2016, the Spanish Central Economic-Administrative Tribunal (TEAC) accepted the VAT refund in a case where the tax base of bad debts had been modified and communicated to the Tax Office 18 days after expiry of the legal...

IVA DE CRÉDITOS INCOBRABLES: LA COMUNICACIÓN A HACIENDA FUERA DE PLAZO NO IMPIDE SU RECUPERACIÓN

May 19, 2017 | Circular Diaria, Circular Mensual, Noticias/Eventos, Sin categoría

El TEAC, en su resolución de 24 de noviembre de 2016, ha aceptado la recuperación del IVA en un supuesto de modificación de la base imponible de créditos incobrables en que la comunicación a Hacienda se realizó 18 días después de transcurrido el plazo reglamentario de...

SPANISH VAT (IVA) ON THE ASSIGNMENT OF COMPANY CARS TO EMPLOYEES

May 19, 2017 | Uncategorized

In their binding consultation of 15th November 2016 with number V4951-16, the Spanish Tax Authorities (DGT) have considered the input tax paid by a lawyer firm for renting a car used by one of their partners, partially for private purposes, to be 50% deductible. This...

IVA EN LA CESIÓN DE VEHÍCULOS A TRABAJADORES

May 19, 2017 | Circular Diaria, Circular Mensual, Noticias/Eventos, Sin categoría

La DGT, en su consulta vinculante V4951-16, de 15/11/16, ha considerado que el IVA soportado por una sociedad de abogados en el renting de un vehículo que es utilizado por uno de sus socios parcialmente para fines privados, es deducible al 50%. Este criterio parece...

VAT PERMANENT ESTABLISHMENT IN SPAIN

May 19, 2017 | Uncategorized

Through its resolution dated 20th October 2016, the Spanish Central Economic-Administrative Tribunal (TEAC) has considered that merely because a non-resident enterprise owns a real-estate which is leased to their Spanish subsidiary, it cannot be concluded that there...