Archivos

While the VAT Directive of sets guidelines, limits and provisions that Member States must adopt in its national regulation concerning the VAT, its article 273 allows to said Member States to [...]

Binding tax ruling V3625-16, issued by the Spanish General Tax Directorate of August 31, 2016. The Inquirer in a company dedicated to the mine and the transmission of Bitcoins and needs to know [...]

Judgment of the Spanish Supreme Court dated on 27 September 2016, in response to an appeal in cassation for unification of doctrine. The matter has its origin in a limited audit carried out by [...]

Taxable event in the electricity tax is defined for two cases: –          The supply of electric energy to a person or entity that purchases electricity for its own consumption. [...]