Recently, there has been development in Spain in relation to value-added tax (VAT) refunds post-Brexit, and the application of a European Court of Justice case to recent tax court rulings around indemnity payments.

Recently, the Spanish Supreme Court published judgments where it analyzed if the amount of the turnover attributable to certain financial transactions should be included in the pro rata denominator as not incidental. 

In addition, the Directorate of Taxes issued a ruling that analyzes the VAT consequences of the rent write-off made by the lessor during the COVID-19 pandemic and a ruling that analyzes the VAT treatment of the services rendered by a social network considering that the consideration received is the user’s data.