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Agricultural VAT Compensation Excluded from the 2025 Objective Assessment Regime: An Insufficient Reform

Sun, November 01

The New Exclusion of Agricultural VAT Compensation from the 2025 Objective Assessment Regime Order HAC/1347/2024 of 28 November, published in the Official State Gazette (BOE) on 30 November,...

“Tax Agency Against the People”: Is Spain’s AEAT Serving the Rule of Law or Revenue at Any Cost?

Sun, November 01

“Tax Agency Against the People”: a pattern of tax abuse extending beyond inbound workers?The report “Tax Agency Against the People: Spain and the Beckham Law”, prepared by international law firm...

ViDA: The New Era of VAT in the European Union

Sun, November 01

The European Union has adopted the “VAT in the Digital Age” (ViDA) legislative package, which aims to modernise and harmonise the value added tax (VAT) system for today’s digital environment. The...

EU Court Strengthens VAT Exemption for Small Non-Commercial Shipments Between Individuals

Sun, November 01

On 8 May 2025, the Court of Justice of the European Union (CJEU) delivered a landmark judgment in Case C-405/24 clarifying how the VAT exemption applies to small, non-commercial consignments sent...

VAT on Imports and Exports: Key Points for Tax Advisers

Sun, November 01

VAT on import and export transactions: key points for tax advisersIntroductionValue Added Tax (VAT) in international trade is one of the most complex and fundamental areas for tax advisers. Import...

The Rise of Non-Resident Income Tax and the Beckham Law Controversy

Sun, November 01

The rise of Non-Resident Income Tax and the controversy over the Beckham Law: scrutiny, criticism and challenges for tax advisersIntroductionNon-Resident Income Tax (IRNR) is at the centre of two tax...

Does Filing Your Tax Return Late Delay Your Refund?

Sun, November 01

Does the Tax Agency take longer to issue a refund if you file your tax return near the deadline?Technical answer: No. The filing date does not determine the order of refunds.Legal basisUnder Article...

Did You Fail to File an Income Tax Return as a Self-Employed Worker? Social Security Sets a €1,000 Minimum Contribution Base: Consequences, How to Avoid It and What to Do

Sun, November 01

IntroductionSince 2023, all self-employed workers have been required to report their annual personal income tax earnings under the new contributions system based on actual income (Royal Decree-Law 13...

Family Holding Company and the Tax Agency: The Supreme Court Limits When the FEAC Regime Can Be Denied

Sun, November 01

The Supreme Court curbs the Tax Agency: setting up a holding company to save tax is not enough to forfeit the tax regimeDoes setting up a holding company to obtain tax advantages amount to fraud?The...

Methods Used to Detect Tax Fraud

Sun, November 01

The Spanish Tax Agency (AEAT) combines advanced technology, traditional inspections and international cooperation to combat tax fraud. Digitalisation and the use of Big Data and artificial...