TAX NEWS

Simplified Customs declaration and Transfer Pricing. Modification of the Resolution providing instructions for the formalization of the SAD

Last September 1st was published in the Official Gazette the Resolution of August 25, 2017, of the Customs and Excise Department of the Tax Agency, which modifies the Resolution in which the instructions for the formalization of the SAD are set. Among others, modifications are introduced with respect to simplified…

VAT exemption in the intra-Community supplies of goods for supply chain. Judgment of the ECJ of July 26th, 2017. Toridas

Supply chain means those sales where there are two or more deliveries of goods (usually at an international level) but a single transport of the goods to its final destination. Where such deliveries take place within the VAT territory of the Community it is really important to establish the correct treatment…

Do you know the new form 232 to inform the Spanish Tax Authorities about the related-party transactions and transactions related to tax havens?

This disclosure statement was approved on 28th August, through the HFP/816/2017 ministerial order, to inform about the following situations: (a) related-party transactions; (b) related-party transactions, in case of application of the reduction of income from certain intangible assets (known as Patent Box); and (c) transactions and situations related to tax havens. For periods prior to…