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Archivos

Monthly Archive for: "February, 2020"
Portada » Archivo de February 2020
 The lease of a warehouse for the distribution of products constitutes a Permanent Establishment for VAT purposes. Binding Consultation of December 17, 2019

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 [...]

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

    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 [...]

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

      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 [...]

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