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The Spanish National Court, on December 10, 2014, decided the appeal 216/2013 against the appellant, a private individual who sold to a real estate company lands that were assigned to the [...]

Through the Order HAP/50/2015, of January 21st, have been established the new exemption thresholds for the statistical Intrastat return, corresponding to the intra-Community movements of goods, [...]

This case refers to the compensation received due to an earnest money contract, which is accompanied by a transactional agreement for renouncing of going to court. The Tax Administration issued a [...]

As DILIGENS advanced in our commentary, published on our website on 09.24.2014, on the binding tax ruling issued by the Spanish General Tax Directorate (hereinafter DGT) to the query V1549-14, [...]

The judgment of the Court accumulates Cases C-131/13, C-163/13 and C-164/13, but it only decides on the first one and declares inadmissible the other two questions, by considering that both of [...]