Articles of interest
From matchmaker to supplier – Deemed supplies and the classification of platforms under EU VAT
Digitalization has placed platforms at the center of how services are priced and delivered, from ride-hailing and short-term accommodation to streaming, reservations and payments. The decisive issue for VAT is not only technological but also legal and economic. Does the platform act in the name and on behalf of the underlying supplier, or in its…
Read More¿VERIFACTU? sí o sí, acabarás usando el SII
El Real Decreto 1007/2023, que introduce la figura de VERIFACTU, aprueba el Reglamento que establece los requisitos que deben adoptar los sistemas informáticos de facturación (SIF) cuyo objetivo principal es la lucha contra el fraude, impidiendo la utilización del software de doble uso. Los SIF deben tener la capacidad (no la obligación), de remitir por…
Read MoreCJEU C-276/24: Joint liability complements deduction denial in combating VAT fraud
On 10 July 2025 the CJEU delivered its judgment in Case C-276/24. The ruling interprets Article 205 of the VAT Directive in light of the principle of proportionality and, more concretely, clarifies whether a Member State may both and at the same time (i) deny a purchaser the right to deduct input VAT because it…
Read MorePlatform economy: challenges and tax Implications under DAC 7 and VAT
The digital economy, particularly through the phenomenon of the “servitization” and the “platform economy,” has significantly transformed the interactions between businesses, consumers, and tax administrations. This shift represents an evolution from a traditional ownership-based model to one centered on access to services. In this new landscape, consumers benefit from improved accessibility and usage conditions for…
Read MoreCan formalism undermine the principle of VAT neutrality? Spanish courts take a step in the right direction
One of the cornerstones of the EU common VAT system is its neutrality. This principle ensures that the tax ultimately burdens the final consumer and should never become a cost for businesses or professionals who act merely as tax collectors. The VAT taxable person is, ultimately, a collaborator of the Tax Administration in the collection…
Read MoreSame products, different VAT rates
Just a few days ago, the Court of Justice of the EU (CJEU) issued a judgment (Case C-146/22, YD) on the power of Member States to apply reduced VAT rates to certain supplies of goods and services.
Read MoreLa mera reventa de servicios y la necesidad de armonizar el régimen especial de las agencias de viaje en el IVA
El pasado 29 de junio, el Tribunal de Justicia de la UE (TJUE) emitió una sentencia en el asunto C-108/22 (Dyrektor Krajowej Informacji) sobre el régimen especial de las agencias de viajes en el IVA.
Read MoreDeducción del IVA soportado en los gastos de suministros. Derecho nacional vs derecho comunitario.
El Tribunal Económico-Administrativo Central (TEAC) emitió una resolución en un recurso extraordinario de alzada para la unificación de criterio sobre un asunto que ha sido tradicionalmente controvertido y que ha cobrado especial relevancia como consecuencia del auge de las oficinas en casa.
Read MoreEl IVA en la creación, transmisión y canje de NFT
La Dirección General de Tributos (DGT) fue una de las primeras administraciones comunitarias en pronunciarse sobre cómo deberían tributar en el IVA las transmisiones de NFT. Lo hizo en su contestación emitida a la consulta V0486-22. La cuestión que fue planteada en la citada consulta se refería a una persona que se dedicaba a la…
Read MoreSupplies for consideration in the course or an economic activity. A recurring issue with no one-size-fits-all solution
The Court of Justice of the European Union (CJEU) issued an interesting judgment a few days ago (30 March 2023, case C-612/21, Gmina O.) in which it answered the question raised as to under what circumstances a public body could be considered as a taxable person for VAT under a private law contract which imposed…
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