Javier Galván, Author at Diligens Tax Consulting

The lease of hunting use on rustic land is not exempt from VAT

31 March, 2023

Judgment of the Spanish Supreme Court of February 28, 2023, in response to an appeal. It is convenient to start by remembering the exemption included in article 20.One.23ª.a) of the Spanish VAT [...]

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Judgment of the CJEU. Possibility of reducing the VAT tax base, by an insurer, in relation to uncollected credits. Case C-482/21 Euler Hermes SA

21 February, 2023

The litigation corresponds to a company that carries out an insurance activity, committed to indemnify its policyholders in the event of non-payment by their clients, raising the amount of [...]

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Modification of the scenarios in which the “use and enjoyment rule” applies. Art 70.Two Spanish VAT Law

12 January, 2023

The “use and enjoyment rule” is regulated in section Two of article 70 of the Spanish VAT Law and consists of a location rule for certain cross-border services listed below when, in [...]

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Publication of Royal Decree-Law 20/2022, of 27 December, and its implications for VAT. Reduction of VAT rates

3 January, 2023

The measures of this Royal Decree-Law, which focuses on vulnerable groups, are aimed at containing prices and supporting affected citizens and companies. This aid, and the consequent reduction in [...]

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Entry into force of the Tax on non-reusable plastic containers. Publication of Ministerial Order

2 January, 2023

On December 30, 2022, the Order HFP/1314/2022, of December 28, has been published in the Spanish BOE (Official Gazzete), approving the form 592 for «Special tax on non-reusable plastic [...]

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