By means of the resolution dated May 24th, 2017

Ene 10, 2018

By means of the resolution dated May 24th, 2017, the Spanish Central Tax Court (TEAC) considers that a foreign company producing and selling products in Spain through two different subsidiaries (a toll manufacturer and a limited distributor) is obliged to charge the Spanish VAT on its sales to the Spanish distributor provided it is operating in Spain through a fixed place of business.