Obligation to keep the VAT Ledger of incoming invoices through the SII even in case of VAT exempt transactions

Once the Immediate Provision of Information (SII) has come into force, the first tax ruling and change of criteria by the General Tax Directorate (DGT) arise. In particular, binding tax ruling number V1588-17, of June 20th, 2017 modifies the DGT’s criterion in relation to the obligation to comply with the…

VAT exemption on services directly related to exports. International transport of goods. Judgment of the ECJ. L.C.

Under article 146 (1) (e) of the VAT Directive 2006/112/EC, supply of services, including transport and ancillary services, which are directly linked to the export of goods are exempt from VAT. This exemption, like the one established for exports of goods, is intended to respect the principle of taxation at…

In the supply of mobile phones, affected by the reverse charge rule, the cost of transporting the same is dealt with together with that supply of goods

Binding tax ruling V1248-17, issued by the Spanish General Tax Sub-directorate from May 31, 2017. A company dedicated to the sale of mobile phones, consoles video games, laptops and digital tablets to reseller companies, includes in the bill to the clients the cost of transportation used in the supply of…

The Vehicle Tax must be included in the VAT tax base of the sale of vehicles done by transport companies

Binding tax ruling V1332-17, issued by the Spanish General Tax Sub-directorate from May 31, 2017. The consultant is a Spanish company dedicated to the activity of car hire without driver, it acquires vehicles whose matriculation is tax exempt from excise duty on certain means of transport (IEDMT). However, some of…