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The binding consultation dated March 6, 2017 asks whether an entity representing consumers and load managers in the purchase of electricity may be a taxpayer for the electricity tax, in different [...]

Binding tax ruling V0331-17, issued by the Spanish General Tax Sub directorate of February 7 2017. The consultant entity is a Canada-based company dedicated to the manufacture of means of [...]

Binding tax ruling V0397-17, issued by the Spanish General Tax Directorate of February 14 2017. The consultant is a Spanish company that renders, a company located in Iceland, services consisting [...]

A company that is devoted to the rental of generator sets a question to the General Tax Directorate (DGT) about who is the taxpayer of the excise duty on electricity in the following modalities [...]

Binding tax ruling V0470-17, issued by the Spanish General Tax Sub directorate on February 23rd 2017. The consultant is a director and co-producer of a movie, established in the Spanish VAT [...]