Spain: Deductibility of VAT incurred on customer service expenses (CJEU referral)
The Supreme Court referred a preliminary question to the CJEU regarding the deductibility of VAT.
The Supreme Court on July 22, 2024, referred a preliminary question to the Court of Justice of the European Union (CJEU) regarding the deductibility under art. 96 of the Value Added Tax (VAT) Law (Law 37/1992) of VAT incurred in relation to customer service expenses.
Read a September 2024 report prepared by the KPMG member firm in Spain