January 2017 - Diligens Tax Consulting

Spanish treatment of local taxes on electrical and gas installations

31 January, 2017

Press release published by the Spanish judiciary on January 3, 2017. The Spanish Supreme Court has failed in favour of the city councils for considering as ‘buildings’ electrical [...]

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Proposal for a Council Directive amending Directive 2006/112/EC of VAT as regards the temporary application of a generalised reverse charge mechanism in the supply of goods and services

26 January, 2017

In line with the measures set out in the VAT Action Plan submitted by the European Commission, the purpose of which is to seek a VAT system based on the principle of taxation in the country of [...]

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VAT exemption of the transmission of an aircraft aimed to international flight

23 January, 2017

Binding tax ruling V5083-16, issued by the Spanish General Tax Directorate on November 23 2016. The consultant entity acquired an aircraft which it leased to another company for exploitation [...]

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Change of Spanish General Tax Directorate’s approach to VAT taxation of multi-purpose vouchers in line with Council Directive (EU) 2016/1065. Binding tax ruling of October 26, 2016

18 January, 2017

The General Tax Directorate (DGT) maintained to date a criterion of VAT taxation, regarding the marketing and distribution of vouchers that entitle the holder to receive goods or services, not [...]

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Cooperation agreement by granting a loan for the purchase of goods and subsequent delivery of produced goods. Difference between a complex single transaction and independent ones. Judgment of the ECJ. Stock ’94

5 January, 2017

As is usual, the execution of several operations that are jointly lent and which maintain some kind of link between them may lead to doubts as to whether both operations may constitute a single [...]

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