Circular diaria

10 April, 2018

Remuneration of Directors (“Administradores“)

On 26th February 2018, the Spanish Supreme Court pronounced a relevant judgment regarding unlisted entities in the sense that the remuneration of directors “as such“ comprehends […]
10 April, 2018

Consideration of a leased property as a permanent establishment for VAT purposes

In its binding consultation V2915-17 of 13th November 2017, the Spanish Directorate general for Taxation (“DGT“) points out that simply because a non-tax resident enterprise holds […]
9 July, 2018

Spanish VAT refund to non-EU companies

In its binding consultation V2288-17 of 8th September 2017, the Spanish Directorate general for Taxation (“DGT“) concludes on the VAT refund to non-resident non-EU companies (in […]
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