February 2020 – Diligens Tax Consulting

The lease of a warehouse for the distribution of products constitutes a Permanent Establishment for VAT purposes. Binding Consultation of December 17, 2019

28 February, 2020

The consulting entity is tax resident in Norway and distributes products obtained from a raw material that the entity sends to Spain for a local entity to transform into the final product based [...]

VAT deduction by a holding entity. Binding consultation of December 20, 2019, number V3480-19

14 February, 2020

The consulting entity is a holding company that also acts as the CEO of the subsidiary, receiving an annual remuneration for said position. Due to the acquisition of the rest of the share capital [...]

Requirements for VAT exemption in financial transaction intermediation services. Spanish TEAC resolution of November 21, 2019

7 February, 2020

New resolution of the Central Economic-Administrative Court regarding VAT exemptions related to financial operations. In particular, this resolution refers to the intermediation and negotiation [...]