Category: Indirect taxation
The carbon border adjustment mechanism: what it is and how it can affect importers of goods
05/06/2025
This mechanism, already in force since 1 October 2023, provides for a more flexible transitional regime until 31 December 2025. The Carbon Border Adjustment Mechanism (CBAM) was approved by EU Regulation 2023/956 of 10 May 2023, with the aim of contributing to the reduction of greenhouse gas emissions and, in particular, to combat the risk […]
The DGT stresses the concept of autonomous economic unit in relation to indirect taxation in the hotel sector
03/11/2025
Indirect taxation on the acquisition of hotels in Spain is in a state of considerable legal uncertainty, despite the numerous binding rulings of the Directorate General of Taxes (DGT) which reiterate a solid and long-standing criterion. The core issue of this debated matter lies in determining when the transfer of a hotel property is subject […]