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Spanish Supreme Court ruling, dated April 27, 2015, in response to the appeal by the company UFC, SA UFC signed a lease of two land not classified as scheduled and integrated into an urban [...]

The ninth launch of the magazine “Quincena Fiscal” does include a publication prepared by Diligens Tax Consulting explaining the key points to benefit of the new choice, that came [...]

The opinion expressed by the Spanish General Tax Directorate (DGT) is useful to recall the treatment for VAT on real estate transactions involving the promotion of the construction of buildings [...]

Spanish Supreme Court ruling, dated May 11, 2015, in response to the appeal for unification of doctrine filed by the company Yelmo Films, SL. The issue is about the early exercise of the purchase [...]

It is discussed in the judgment of the ECJ whether considered or not as part of the VAT base the local taxes paid by a company which holds the concession for the operation of the distribution [...]