October 2017 - Diligens Tax Consulting

VAT treatment of the Court decision of payment the trial costs

31 October, 2017

Binding tax ruling V2176-17, issued by the Spanish General Tax Sub-directorate last August 22, 2017. The consultant is the lawyer of the prevailing party in a proceeding in which the judge has [...]

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Is a taxable person who carries out only VAT exempt supplies obliged to keep the VAT Ledger of incoming invoices? Binding tax ruling of June 20th, 2017

27 October, 2017

With the entry into force of the SII (Immediate Provision of Information) and the new scope of information obligations to be fulfilled by VAT taxpayers, doubts have arisen as to the obligation of [...]

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VAT tax base on undeclared transactions

26 October, 2017

Judgment of the Spanish Supreme Court of 27 September 2017, in response to an appeal in cassation. The issue consists of determine if in cases where the Tax Audit discovers transactions not [...]

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Changes and updating in the normative and technical specifications of the Immediate Provision of Information: Draft Order modifying Order HFP / 417/2017

19 October, 2017

Through the draft of Order amending the Order HFP / 417/2017 and Order EHA / 3786/2008, have been established some updates regarding the information to be provided through the SII by the [...]

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Comments on the recent decisions raised by the ECJ regarding the VAT exemption in the recharging of costs to the members of an IGP

4 October, 2017

On 21 September, the ECJ Union has published three similar judgments (C326/15; C616/15 and C605/15), which analyses the possible exemption in VAT from the re-charging of costs for services [...]

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