Search for:
Author

Jorge Gomez Alguacil

Browsing
Jorge Gómez Alguacil joined Baker McKenzie Madrid in 2015 from a Big Four firm where he worked at the VAT and Customs department since 2010. He is a tax lawyer mainly focused on VAT matters, regularly handling complex tax issues, as well as controversies and litigation.

Royal Decree-Law 36/2020 of 30 December 2020, establishing urgent measures to modernize the public administration and implement the government’s recovery, transformation and resilience plan (“RDL of Modernization”) was published on the last day of 2020 and entered into force on 1 January 2021.

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.