TEAC Archives - Diligens Tax Consulting

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 [...]

SPANISH ECONOMIC-ADMINISTRATIVE COURT RESOLUTION, WHICH REMOVE FROM THE GENERAL PRO-RATA THE SINISTER EXPENSES OF THE INSURANCE ACTIVITY

24 January, 2020

Important resolution of the Central Economic-Administrative Court (TEAC), dated November 21, 2019, which considers that the expenses arising from the operations derived from the claims insured by [...]

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 [...]