• Spanish
  • English
+34 910 052 367 info@diligens.es
Languages
  • Español
  • English
  • Home
  • The Firm
    • TEAM
  • Services
    • VAT
    • TAX COMPLIANCE
    • CUSTOMS AND EXCISE DUTIES
    • TRANSFER PRICING
    • CANARY ISLANDS TERRITORY
  • TAX NEWS
  • CONTACT
Asesoramiento Fiscal
  • Home
  • The Firm
    • TEAM
  • Services
    • VAT
    • TAX COMPLIANCE
    • CUSTOMS AND EXCISE DUTIES
    • TRANSFER PRICING
    • CANARY ISLANDS TERRITORY
  • TAX NEWS
  • CONTACT

Archivos

Monthly Archive for: "October, 2019"
Portada » Archivo de October 2019
 THE CREDITOR IN THE OBLIGATION, ACCORDING TO THE LEGAL RELATIONSHIP, WILL BE THE RECIPIENT OF THE TRANSACTION FOR VAT PURPOSES. BINDING TAX RULING OF AUGUST 20, 2019

THE CREDITOR IN THE OBLIGATION, ACCORDING TO THE LEGAL RELATIONSHIP, WILL BE THE RECIPIENT OF THE TRANSACTION FOR VAT PURPOSES. BINDING TAX RULING OF AUGUST 20, 2019

30 October, 2019

The Spanish General Tax Directorate (DGT) clarifies, through binding tax ruling number V2250-19, who should be considered the recipient of an operation and, therefore, to whom must be charged the [...]

Read More 0
     THE PAYMENT DOCUMENT OF IMPORT VAT HOLD BY THE CUSTOMS AGENT IS SUFFICIENT FOR THE REFUND. JUDGMENT OF THE SUPREME COURT OF JULY 2019

    THE PAYMENT DOCUMENT OF IMPORT VAT HOLD BY THE CUSTOMS AGENT IS SUFFICIENT FOR THE REFUND. JUDGMENT OF THE SUPREME COURT OF JULY 2019

    25 October, 2019

    By means of this judgment, dated July 10, 2019 and number 1041/2019, the Supreme Court establishes doctrine regarding the supporting documentation required for a customs agent, who has paid [...]

    Read More 0
       VAT NON-EXEMPT SERVICES PROVIDED TO THE BANK IN RELATION TO CASH WITHDRAWALS. JUDGMENT OF THE ECJ “CARDPOINT”

      VAT NON-EXEMPT SERVICES PROVIDED TO THE BANK IN RELATION TO CASH WITHDRAWALS. JUDGMENT OF THE ECJ “CARDPOINT”

      22 October, 2019

      The judgment, dated October 3, 2019, discusses the interpretation of article 13, part B, letter d), point 3, of the former Sixth VAT Directive, in relation to the exemption of operations related [...]

      Read More 0
         UNIFIED APPROACH PROPOSED BY THE OECD SECRETARIAT TO ADDRESS THE TAX CHALLENGE FROM THE DIGITALISATION OF THE ECONOMY

        UNIFIED APPROACH PROPOSED BY THE OECD SECRETARIAT TO ADDRESS THE TAX CHALLENGE FROM THE DIGITALISATION OF THE ECONOMY

        17 October, 2019

        The BEPS project (Base Erosion and Profit Shifting) published by the Organisation for the Economic Cooperation and Development (OECD) in 2015, includes 15 Actions to tackle tax avoidance, improve [...]

        Read More 0
           The purchase of airline tickets, not used and without refund, is subject to VAT and not deemed as indemnity. TEAC resolution 5156/2015 of July 15, 2019

          The purchase of airline tickets, not used and without refund, is subject to VAT and not deemed as indemnity. TEAC resolution 5156/2015 of July 15, 2019

          7 October, 2019

          This resolution follows the criteria expressed by the EU Court of Justice (ECJ) in the cumulative cases C-250/14 and C-289/14, “Air France-KLM and Hop! -Brit Air SAS”, which considers that the [...]

          Read More 0
            Logotipo de Diligens Tax Consulting
            Contact Us
            • C/ de Cristóbal Bordiú 35 28003 Madrid
            • +34 910 052 367
            • info@diligens.es
            ABOUT US

            DILIGENS TAX CONSULTING, SL is a tax advisory firm that offers a specialized service in indirect taxation and transfer pricing.

            With a long professional trajectory within our specialties…

            LATEST NEWS

            The value chain of a company shows, in a disaggregated way, each of the actions it carries out within the framework of its main activity. In a value chain, two types of activities can be differentiated according to their involvement in the development of their main activity…

            MENU
            • We are here
            • Contact
            • Cookies Policy
            Copyright All Rights Reserved © 2017
            • Terms and conditions
            • Privacy and data protection
            • Legal Disclaimer
            • Español (Spanish)
            • English (English)
            Contact Us

            We're not around right now. But you can send us an email and we'll get back to you, asap.

            Not readable? Change text. captcha txt
            Gestionar el consentimiento de las cookies

            Este sitio Web utiliza cookies propias y de terceros para mejorar su experiencia de navegación, realizar tareas de análisis y ofrecer un mejor servicio.



            Puede administrar sus preferencias pinchando en Configurar Cookies.


            Funcional Always active
            El almacenamiento o acceso técnico es estrictamente necesario para el propósito legítimo de permitir el uso de un servicio específico explícitamente solicitado por el abonado o usuario, o con el único propósito de llevar a cabo la transmisión de una comunicación a través de una red de comunicaciones electrónicas.
            Preferencias
            El almacenamiento o acceso técnico es necesario para la finalidad legítima de almacenar preferencias no solicitadas por el abonado o usuario.
            Estadísticas
            El almacenamiento o acceso técnico que es utilizado exclusivamente con fines estadísticos. El almacenamiento o acceso técnico que se utiliza exclusivamente con fines estadísticos anónimos. Sin un requerimiento, el cumplimiento voluntario por parte de tu Proveedor de servicios de Internet, o los registros adicionales de un tercero, la información almacenada o recuperada sólo para este propósito no se puede utilizar para identificarte.
            Marketing
            El almacenamiento o acceso técnico es necesario para crear perfiles de usuario para enviar publicidad, o para rastrear al usuario en una web o en varias web con fines de marketing similares.
            Manage options Manage services Manage vendors Read more about these purposes
            Configuración de Cookies
            {title} {title} {title}