Prorated VAT regulation

Nov 6, 2017 | Uncategorized

By decision of 16th March 2017, the Spanish Central Economic and Administrative Court (TEAC) acknowledges the prorated VAT regulation to be equally applicable although the taxable person has not formally applied for it. This criterium shows that according to the...

Incoming invoices in pdf format

Nov 6, 2017 | Uncategorized

In their binding consultation of 12th July 2016 with number V3253-16, the Spanish Tax Authorities (DGT) acknowledge all those invoices as electronic invoices which are received in pdf format via email, although previously issued on paper and only afterwards digitised...

New jurisprudence regarding the registration obligation of working hours

Nov 6, 2017 | Uncategorized

Despite the widely shared and defended opinion (mainly based on the crusade carried out by the Labour Inspectorate regarding compliance with the registration obligation of working hours), on 23rd March the Supreme Court sentenced that the one and only obligation in...

Spanish VAT (IVA) of bad debts: Refund in spite of late communication to the Tax Office

Nov 6, 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...

Spanish VAT (IVA) on the assignment of company cars to employees

Nov 6, 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...