The stand-still clause tested: AG´s view on Spain’s VAT deduction restrictions (case C-515/24)

Por Fernando Matesanz | Managing Director de Spanish VAT Services Asociados | 14/11/2025

The recent case C-515/24, Randstad España, S.L.U. v. the Spanish State Administration, raises an unprecedented question in the field of VAT: can a Member State acceding to the EU introduce limitations on the right to deduct VAT at the very moment of its accession, relying on the stand-still clause laid down in Article 176, second…

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