VAT

Spanish VAT: taxable person, reverse charge, exemptions, real estate transactions, intra-EU operations, e-commerce and penalties. 2 analyses and 2 notes, most recent first.

30/03/2026TSSTS 401/2026Procedure
Penalties under article 170.Two.4 of the VAT Act for reverse charge may be annulled as disproportionate
30/03/2026Note
Penalties under article 171.One.4 of the VAT Act for reverse charge: the proportionality doctrine stands
11/03/2026Note
Mixed holding and intragroup transfer of shares: differentiated sector under VAT, save an autonomous economic unit
11/03/2026TSSTS 308/2026Family business
The intragroup transfer of shares by a mixed holding company falls within a differentiated sector for VAT purposes, unless it entails the transfer of an autonomous economic unit