Blog

14 April 2021 · Manuel Pérez de Algaba

Spain. The Spanish Tax Agency updates it site to inform about the new VAT regime of e-commerce

The portal of the Spanish Tax Agency (AEAT) has published a new section where all the information about the new VAT regime for electronic commerce is gathered. As has been widely…

Digital economy · News · Spanish VAT · European VAT · VAT automation · VAT around the World

15 March 2021 · Manuel Pérez de Algaba

VAT Committee: Call-off stocks and Brexit

VAT Committee pronunces about call-off stocks and Brexit

European VAT

15 March 2021 · Manuel Pérez de Algaba

Import Control System 2 (ICS2)

Customs in Europe: Import Control System 2 (ICS2).

Customs

4 March 2021 · Manuel Pérez de Algaba

“Collaborative economy”. Some comments on the occasion of the sentence where the Spanish Supreme Court pronounces on the case HomeAway Spain vs the Catalan regional administration.

Collaborative economy. VAT regime. VAT Committee guidelines. European court of Justice. UBER . Airbnb.

Spanish VAT

21 February 2021 · Manuel Pérez de Algaba

Spain: Reduction of the VAT taxable base due to bankruptcy of EU non-established clients after the Ramada Storax case (C-756/19). Possibility to apply for the correction of filed VAT returns on a retroactively basis?

Spain: Reduction of the VAT taxable base due to bankruptcy of EU non-established clients after the Ramada Storax case (C-756/19). Possibility to apply for the correction of filed VAT returns on a retroactively basis?

15 October 2019 · Manuel Pérez de Algaba

Spanish Tax Agency mailing campaign about an eventual no deal Brexit. The EORI problem

The Spanish Tax Management State Agency (AEAT) is mailing companies so to inform them about the implications of a no deal Brexit in the areas of Customs, VAT and Excises.

14 October 2019 · Manuel Pérez de Algaba

VAT refund to UK non-established companies for a no deal Brexit scenario

It must be remembered that since 1st November 2019, the date when the UK's exit will finally take effect, it will become a "third country”, with two possible scenarios.

23 January 2019 · IVA Consulta

EU Commission Publish 4-Step Plan to Implement Qualified Majority Voting in Taxation Matters

The European Commission published a communication which sets out a 4-step plan as to how decision making on tax matters could be modified to take place by way of qualified majority voting.