Circular diaria

6 November, 2017

SPANISH VAT: SALES FROM GERMANY TO SPANISH END CUSTOMERS

The special VAT system for distance selling provides that sales made by a German company without permanent establishment in Spain, delivered directly from Germany to the […]
6 November, 2017

SPANISH VAT: SALES FROM GERMANY TO SPANISH COMPANIES WITH TEMPORARY STORAGE IN SPAIN

Whenever a German company rents a warehouse located on Spanish territory for storing products coming from Germany to be sold to Spanish companies, this could be […]
6 November, 2017

TAX RESIDENCE OF LEGAL PERSONS IN SPAIN

In accordance with the Double Taxation Treaty between Spain and Germany, although a company’s own jurisprudence says something different, it can only be tax-resident in one […]
6 November, 2017

ESTABLISHMENT “EXPRESS” OF SPANISH COMPANIES

With the purpose of simplifying the establishment of new companies and especially companies with limited liability, an electronic processing was approved per Royal Decree 13/2010 (see […]
6 November, 2017

ELECTRONIC CERTIFICATES FOR NON-RESIDENT

Foreign companies that participate in Spanish enterprises or perform transactions within the Spanish territory must mandatorily dispose of a Spanish tax number (“CIF“), so that they […]
6 November, 2017

VAT Permanent Establishment in Spain

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 […]
6 November, 2017

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

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 […]
6 November, 2017

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

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 […]
6 November, 2017

New jurisprudence regarding the registration obligation of working hours

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 […]
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