VAT Compliance

The CJEU confirms the Spanish limitation on VAT deduction for recreational and client entertainment expenses

Fernando Sivatte2026-03-18T18:03:07+01:0018 March 2026|Categories: Tax Advice Blog|Tags: CJEU, client hospitality expenses, Corporate taxation, entertainment expenses, EU VAT Directive, indirect taxation, Spanish tax law, tax law, tax litigation, VAT Compliance, VAT deduction|

The Court of Justice of the European Union (CJEU) has issued its Judgment of 12 March 2026 (Case C-515/24, ECLI:EU:C:2026:190) in response to the request for a preliminary ruling [...]

The year-end turnover figure can affect your tax position across several taxes in 2025

ETL ILIA2026-01-05T21:47:53+01:0031 December 2025|Categories: Tax Advice Blog|Tags: Business Taxation, Corporate Income Tax, Financial Year Close, Fiscal Planning 2025, Spanish Tax Agency, Tax planning, Tax Risk Management, Turnover Thresholds, VAT Compliance, Year-End Turnover|

Quick answer The turnover figure at the end of the financial year is not just an accounting indicator. It directly affects the applicable tax regimes, tax rates, compliance obligations [...]