March 2020 - Diligens Tax Consulting

The reimbursement of costs related to the displacement of a manager to its subsidiary constitutes an operation subject to VAT. ECJ’s judgment of March 11, 2020.

27 March, 2020

A company displaced a manager to its subsidiary, to develop a position of manager in one of its establishments. As a consequence of this displacement, the subsidiary received from its parent [...]

Extension of deadline for filing tax returns in the Canary Islands territory due to Covid-19 crisis

27 March, 2020

The recent declaration of the state of alarm throughout the Spanish territory, to stop the expansion of the coronavirus COVID-19, lead to the adoption of extraordinary tax measures in the State. [...]

Transitory economic measures approved by the Spanish Government due to Covid-19

17 March, 2020

Since January 30, the World Health Organization declared that the situation caused by COVID-19 represents a public health emergency of global importance. For such reason the governments worldwide [...]

Solutions to double taxation: corresponding adjustments through mutual agreement procedures

6 March, 2020

The information exchange between tax administrations of different countries is becoming more frequent. In this regard, there are tax inspections related to intercompany transactions in which an [...]