Royal Decree-Laws 28/2026 and 29/2026 and the new regime for residential leases (II): tax measures
Royal Decree-Law 29/2026, of October 6, introduces a set of tax measures that turns the tax system into one more instrument of housing policy. It…
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VAT
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Royal Decree-Laws 28/2026 and 29/2026 and the new residential lease regime (I): lease term, evictions, and transfers
The Official State Gazette (BOE) of October 7, 2026, published two Royal Decree-Laws that substantially alter the regime governing residential leases. The first, Royal Decree-Law…
The Spanish Tax Agency reverses a change in position applied de facto: U.S. entities may recover input VAT incurred in Spain by submitting an IRS certificate and a Resale Certificate
Supplementary report of the National Tax Management Office (Oficina Nacional de Gestión Tributaria) of April 28, 2026 (available here). Starting in mid-2025, businesses and professionals…
Holding company management services to subsidiaries are not a single supply for VAT purposes: implications of the Högkullen judgment for Spanish groups
Judgment of the Court of Justice of the European Union (CJEU) of July 3, 2025 (Case C-808/23, Högkullen AB) The relationship between holding companies and…
The EU General Court reinforces the right to deduct input VAT even where the invoice is received outside the accrual period
Judgment of the General Court of the European Union of February 11, 2026 (Case T-689/24) The recent judgment of the General Court of the European…
VAT number: What is it and how do you apply for it?
The VAT number is the tax identification number you need to carry out commercial transactions with customers in other European Union countries. To obtain it,…
What is VAT, and what are the VAT types and rates in Spain? How are they applied?
VAT (IVA), as its acronym indicates, is Value Added Tax. It is therefore a tax levied on final consumption, which means that only the final…
Special one-stop shop scheme: what is Form 369 and what is it used for?
Following the regulatory changes to the e-commerce Value Added Tax (VAT, IVA) rules at European level that entered into force on July 1, 2021, a…
The Congress of Deputies approves the Anti-Fraud Law
This Tuesday, Congress approved the new law to combat tax fraud, after the bill began its passage through Parliament last October. It will now move…
Changes to VAT on e-commerce
Throughout the European Union, as of this coming July 1, a new Value Added Tax (VAT) treatment will apply, which requires, among other things, self-employed…