The Supreme Administrative Court of Sweden recently lodged a request for a preliminary ruling with the Court of Justice of the European Union (CJEU), on whether a branch and its principal establishment (that is, its headquarters in another jurisdiction), where the latter is part of a VAT group, are considered independent parties for…

    For foreign companies interested in operating in the EU, it is important to know when a structure is regarded as a fixed establishment (FE) for VAT purposes. In this respect, Advocate General Kokott’s preliminary findings in case C-547/18, on whether or not a subsidiary constitutes a FE, are particularly relevant. The events that…

    March 2019 saw the publication of Royal Decree-Law 6/2019, of 1 March, developing, among others, Organic Law 3/2007, of 22 March, for effective equality between women and men, which introduces urgent measures to guarantee equal treatment and opportunities for women and men in employment and occupation. Among these new features, it is worth…

    The place of supply of services for VAT purposes in an international context is an issue of great importance. In this case and generally, the place of VAT taxation for services supplied by one business to another (B2B) is the location of the customer’s headquarters. However, the regulation on effective use and enjoyment…

    For those employees who must travel abroad to carry out their job, the regulations of the Spanish Personal Income Tax (IRPF) include two different regimes that allow a part of their salary to be exempt from taxation in Spain. However, although the regime provided for in article 7p of the Personal Income Tax…

    At the end of 2018, Law 11/2018 of 28 December, transposing the Directive on the disclosure of non-financial information and diversity by certain large companies and groups, entered into force. This law obliges the directors of such business entities to prepare a non-financial information statement (NFIS), which will be a document attached to…

  As of January 1, 2020, the intra-Community VAT measures listed below will come into force. Spain will have to include these rules to its internal legislation before the aforementioned date. However, the current political situation will make it difficult to meet this deadline.   Consignment Stock (“Call-off stock”) “Call-off stock” refers to transactions in…

    For years, the Spanish tax authorities have imposed on companies established outside the EU that plan operating in Spain the obligation to appoint a tax representative with residence in Spain to represent them in their relations with the Tax Administration. This obligation implies, among others, an important extra cost for these companies compared…

  Finally, and after several years, the United States has ratified the Protocol amending the Treaty for the avoidance of double taxation signed with Spain. In general terms, the new Protocol considerably reduces taxation in the source country, incorporates measures to prevent tax evasion and expands coordination between the authorities of both States. Some of…

  Commission calls on Spain to abolish the obligation imposed on non-resident taxpayers to appoint a tax representative The Europrean Commission decided on 25th July 2019 to send a reasoned opinion to Spain for obliging non-resident taxpayers to appoint, in certain cases, a tax representative domiciled in Spain. This can result in extra costs and obstacles…