Fernando Matesanz of Spanish VAT Services casts a critical eye over the ‘odd and complex’ implementation of a new system that is designed to simplify Spain’s corrective VAT returns process
Fernando Matesanz of Spanish VAT Services reports on a pronouncement by an EU member state on the impact that transfer pricing adjustments have on the VAT applied to transactions
Fernando Matesanz of Spanish VAT Services reports on a domestic ruling that draws on CJEU case law concerning the tax treatment of professional services provided by a company's board members
Fernando Matesanz of Spanish VAT Services welcomes a clear decision on how to categorise vouchers as the VAT treatment of such promotional schemes becomes ever more complex
Fernando Matesanz of Spanish VAT Services provides an update on the latest developments as Spain maintains its slow but steady progress towards the digitalisation of the invoicing function
Fernando Matesanz of Spanish VAT Services explores the implications of an important decision on whether the remuneration of a member of a board of directors is subject to VAT
