NEW JURISPRUDENCE REGARDING THE REGISTRATION OBLIGATION OF WORKING HOURS

May 19, 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

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...

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...

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...

MWST. IN SPANIEN: VERKÄUFE AB DEUTSCHLAND AN SPANISCHE UNTERNEHMEN MIT ZWISCHENLAGERUNG IN SPANIEN

May 8, 2017 | Uncategorized

Wenn ein deutsches Unternehmen ein in Spanien belegenes Lager zur Zwischenlagerung von Produkten aus Deutschland anmietet, die an spanische Firmen weiterverkauft werden, könnte dies aus rein mehrwertsteuerlicher Sicht als Betriebsstätte angesehen werden. Somit hätte...

TRANSFER PRICING

May 8, 2017 | Uncategorized

In 2009 wurden in Spanien besonders strenge Sanktionsregelungen für alle die Gesellschaften verabschiedet, die ihre Transaktionen mit verbundenen Unternehmen nicht hinreichend dokumentieren können. Jedoch wurden von den Aufsichtsbehörden über die letzten Jahre hinweg...