The European Court of Justice issued a preliminary ruling on Jan. 22, 2026, stating that the Spanish VAT exemption for services rendered by cost‑sharing groups to members at cost is not valid. The ruling interprets Council Directive 2006/112/EC as precluding such an exemption, as the services were deemed outsourced and not linked to tax‑exempt activities. The decision applies to services such as cleaning for healthcare and educational buildings.
The ECJ ruled that the Spanish VAT exemption for services rendered by cost‑sharing groups to members at cost is precluded, as the services are considered outsourced and not linked to tax‑exempt activities.
The preliminary ruling was issued on Jan. 22, 2026.
They found the services outsourced and not linked to tax‑exempt activities, thus not qualifying for the exemption.
It states that the directive must be interpreted as precluding the Spanish VAT exemption for cost‑sharing group services.
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Law360 · 11 days ago
The European Court of Justice ruled that Spain cannot automatically deny cleaning cooperatives a VAT exemption for services supplied to educational and healthcare institutions. The decision confirms that such co‑ops are entitled to the exemption, preventing blanket denial by Spanish authorities. The ruling was issued on 22 January 2026.
SII Spain · 19 days ago
Spain has postponed the implementation of the Verifactu Ordinance to 2027, extending the original July 2025 deadline. An extraordinary opt‑out window for voluntary SII participants runs from 26 December 2025 to 31 January 2026, allowing withdrawal via Form 036/037 effective 1 January 2026. The decree also clarifies that mandatory SII participants cannot opt out and that non‑compliant invoicing software cannot be sold after 29 July 2025.
SuperyachtNews · 22 days ago
The article discusses how adopting Article 59 bis of Directive 2006/112/EC would allow Spain to exclude from VAT the portion of charter fees earned in international waters, aligning its rules with France and Italy. Currently Spain applies a flat 21 % VAT to all charter fees regardless of itinerary. The author highlights the feasibility of implementing this measure using satellite geolocation for accurate itinerary certification.
Marosa · 25 days ago
Marosa announces a webinar on 28 January 2026 covering invoicing and VAT compliance across Europe and Latin America, focusing on regulatory developments up to 2030. The session will feature experts Alexia García, Matt Ayton, and Daniela Lavin, and will provide guidance on integrating invoicing and VAT compliance for businesses operating in both regions.
RTC Suite · 26 days ago
Spain’s December 2025 draft law transposes the first wave of the EU ViDA directive, tightening OSS rules, clarifying the €10,000 distance‑sales threshold, and expanding non‑Union OSS scope. It also introduces a representative requirement for non‑EU businesses seeking VAT refunds and sets transitional measures for call‑off stock and energy supplies. The draft signals that the most significant e‑invoicing and digital‑reporting mandates will arrive in 2030 and 2035.
NWB · about 4 hours ago
This guidance explains that German businesses can apply to extend the deadline for filing VAT returns by one month. If the extension is used, a special advance payment equal to one‑eleventh of the previous year’s advance payments must be paid, and it is credited in the December advance payment calculation. The special payment can be corrected upon application if expected VAT changes due to a rate change.
