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Access the full document VAT challenges and opportunities in the new digital economy

It is with great pleasure for the Madrid VAT Forum Foundation to present the project on the challenges and opportunities posed by the digital economy in the field of VAT.

The phenomenon of the digital economy is undergoing a real revolution today. An enormous effort is being made by national administrations, as well as supranational bodies to ensure that this type of economy is taxed in the most reasonable and fair way possible.

The project has been developed by the Madrid VAT Forum Foundation with the participation of some renowned voices in the field of VAT in Europe.

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Foundation activities

Publications and articles

Spanish version

El IVA en las entregas de bienes entre matriz y sucursal

15/09/2022

El pasado 9 de agosto, la Dirección General de Tributos (DGT) emitió resolución con número V1886-22 sobre una consulta planteada para uno de nuestros clientes sobre la tributación en el IVA de las entregas de bienes llevadas a cabo por una matriz extranjera para su sucursal española.

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Recuperación del IVA en créditos incobrables. Otro paso en la buena dirección

14/09/2022

Salvo la excepción que supone el régimen especial del criterio de caja, las cuotas del IVA devengadas como consecuencia de entregas de bienes o de prestaciones de servicios deben ser ingresadas a la Agencia Tributaria, independientemente de que las mismas hayan sido pagadas por el destinatario de dichos bienes o servicios. 

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CJEU: joint and several liability on import VAT can only be applied after an unequivocal and explicit provision from Member States

13/09/2022

On 12 May 2022 , the Court of Justice of the European Union (CJEU) issued a judgment (case C-714/20, U.I. Srl) concerning the joint and several liability of the indirect customs representative for the payment of import VAT.

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VAT and cryptocurrencies

07/06/2022

The VAT treatment of transactions carried out with certain crypto assets is a controversial issue as these are products that are difficult to classify from a legal perspective and are…

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Tipos reducidos del IVA, distorsiones de la competencia y fiscalidad más verde

01/06/2022

El pasado día 5 de abril, se publicó en el Diario Oficial de la Unión Europea la Directiva 2022/542, por la que se modifica la Directiva del IVA en lo…

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NIF – IVA, operaciones intracomunitarias e IVA irrecuperable. El cocktail perfecto.

31/05/2022

El 1 de enero de 2020 entró en vigor la Directiva 2018/1910, que modifica la Directiva del IVA, con el objetivo de introducir las denominadas “soluciones rápidas en el IVA”…

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The VAT quick fixes and potential situations of double taxation

07/03/2022

Since 1 January 2020, following the entry into force of Directive 2018/1910, the so-called “Quick Fixes” for VAT have been implemented at an EU level to harmonize and simplify certain…

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Case C-90/20, yet another case of VAT and compensation

Case C-90/20, yet another case of VAT and compensation?

14/02/2022

On 20 January 2022, the Court of Justice of the European Union (CJEU) issued its judgment in case C-90/20, Apcoa Parking Danmark. In this judgment, it was decided that certain…

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Past events

  • Date of the event: 10th February 2022.
  • Lugar: Online event
  • Topic of the conference: VAT and the digital economy
  • Number of attendees: 223
  • Link to the site of the event
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