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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

Digital platforms and VAT: AG reaffirms the role of Iitermediaries

17/06/2025

On 10 April 2025, ECJ´s Advocate General (AG) issued his opinion in Case C-101/24, Finanzamt Hamburg-Altona v. XYRALITY GmbH. The case addresses the VAT treatment of services supplied electronically via…

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Platform economy: challenges and tax Implications under DAC 7 and VAT

13/06/2025

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…

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Can formalism undermine the principle of VAT neutrality? Spanish courts take a step in the right direction

13/06/2025

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…

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same products, different vat rates

Same products, different VAT rates

16/02/2024

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.

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Spain and the right to deduct the input VAT on supplies of expenses

Spain and the right to deduct the input VAT on supplies of expenses; Some good news for home office users

24/01/2024

The Spanish rules governing the right to deduct the VAT state that taxable persons may not deduct their input VAT on goods and services when they are not directly and exclusively used for their business or professional activity.

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LA MERA REVENTA DE SERVICIOS Y LA NECESIDAD DE ARMONIZAR EL RÉGIMEN ESPECIAL DE LAS AGENCIAS DE VIAJE EN EL IVA

La mera reventa de servicios y la necesidad de armonizar el régimen especial de las agencias de viaje en el IVA

16/12/2023

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.

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Deducción del IVA soportado en los gastos de suministros

Deducción del IVA soportado en los gastos de suministros. Derecho nacional vs derecho comunitario.

09/10/2023

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.

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el iva en la creación, transmisión y canje de nft

El IVA en la creación, transmisión y canje de NFT

25/07/2023

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…

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Past events

  • Date of the event: 8th February 2024.
  • Place: Online event
  • Topic of the conference: “2024-2028 The times of VAT in the Digital Age”
  • Number of attendees: 193
  • Link to the site of the event
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