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VAT in custody, buying and selling and Crypto Stacking Services

Tue, January 11

Within the European Union, VAT is regulated by the EU itself, and member states must update their legislation to this regulation.Today, continuing with the series on VAT in the EU and...

Bitcoin symbol

VAT on Bitcoin mining

Sat, January 08

Taxation of income obtained by mining for Value Added Tax purposes. In this article I will explain whether to consider VAT on mining operations, and to detail the opinion of the Court of Justice...

Three different kinds of masks

VAT rate for face masks in Spain

Sat, March 27

Application of the 4 percent Value Added Tax rate to deliveries, imports and intra-Community acquisitions of masks. VAT on disposable surgical masks is reduced from 21% to 4%. This decrease...

Union of the flags of the Kingdom of Spain and the United Kingdom


Wed, December 16

The end of the transitional period for departure from the United Kingdom from the European Union requires information on the criteria, for VAT purposes, applicable to travelers resident in that...

Front of the Supreme Court in Madrid

Form 390 does not interrupt the prescription of the administration's right to settle the tax

Tue, June 02

The Supreme Court amends its case law on the scope of VAT Form 390 to interrupt the prescription of the administration's right to pay the tax Summary:The jurisprudential doctrine that, in...

Uk and Spain Fused Flags

Application of double taxation agreement Spain - United Kingdom for IRNR and VAT on rent.

Tue, April 16

Taxation in the Income Tax of non-residents and in the Value Added Tax, of tax residents in the United Kingdom and that develop the activity of renting in Spain. A. Non-Resident Income Tax.As...


Are services provided by a natural person who performs the osteopathic activity exempt?

Thu, March 21

VALUE ADDED TAX EXEMPTION ON OSTEOPATHYAre services provided by a natural person who performs the osteopathic activity exempt? For this case as well as many other unconventional treatments, the...

Postal de Sant Pol de Mar

VAT or ITP on the purchase of a home

Mon, May 07

Concept of first delivery of dwellings (new dwellings)The'first supply' of dwellings is understood to be that which is purchased from the developer when the construction or refurbishment is completed...

Logo Agencia Tributaria

Increase of productivity bonus for AEAT employees

Wed, February 28

Fuentes: Expansión and  CCOOThe Tax Agency has closed an agreement with the unions that raises the bonus for productivity linked to VAT collection.The increase is close to 38% if a gross VAT...

bandera de la UE

VAT fraud is double what the Tax Agency claims

Mon, October 30

Commission says VAT fraud is twice as high as that recognised by the tax authorities"Although VAT revenue collection shows signs of improvement, the missing amounts are still unacceptably high,"said...