Spanish VAT Services

Fernando Matesanz of Spanish VAT Services reports on a welcome modification to the use and enjoyment rule previously analysed in an ITR article.

Fernando Matesanz of Spanish VAT Services explains the VAT refund system for travellers in Spain and why a harmonised refund scheme for non-EU travellers should be high on the European Commission’s agenda.

Fernando Matesanz of Spanish VAT Services considers the implications of the CJEU’s ruling on “economic activities”, and the lack of a one-size-fits-all solution for taxpayers.