Import VAT. Customs representation. Warranty
Binding tax ruling V0615-16, issued by the Spanish General Tax Directorate on February 15, 2016. A customs representative, acting in all cases through direct representation, with a guarantee [...]
VAT treatment on the leasing of business premises with right to transfer
Binding tax ruling V0060-16, issued by the Spanish General Tax Directorate on January 12, 2016. This transaction consists of the lease of a local business (Café) with right to transfer within the [...]
Shall be included in the customs value of imported goods the royalty paid by the importer to the licensors? Judgment of TEAC of February 18th, 2016.
The Community Customs Code (CCC) establishes in its article 29 that the customs value of imported goods is their transaction value, understanding this as the price actually paid or payable for [...]
VAT treatment of the grace period on a lease of premises for business purposes
Binding tax ruling V0164-16 issued by the Spanish General Tax Directorate on January 19, 2016. The Spanish General Tax Directorate analyses a service consistent in the lease of premises for [...]
Regime of VAT deduction through business sectors. Judgment of the Supreme Court of February 16th, 2016
The regime of VAT deduction is always a matter of controversy. The correct application of the general proportion or the special pro-rata rule, the existence of different sectors of activity and [...]
