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Maria Azpeitia

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María Antonia Azpeitia heads the Firm’s Tax Litigation and VAT practice groups in Madrid. She is ranked as a leading practitioner in her field by Chambers Europe, and is highly regarded for her work on VAT matters. She is a regular lecturer in tax seminars and conferences, and contributor to economic newspapers and other specialized publications.

Scrutiny by tax authorities can only be expected to intensify because of the pandemic’s impacts on the global economy and tax revenues. As companies themselves recover and reassess their affairs post-pandemic, timely resolution of tax disputes is ever-critical. To help you understand tax dispute resolution options available by jurisdiction, the…

Baker McKenzie’s VAT/Indirect Tax Practice presented “Audits and Disputes”, on 9 September 2020. This was the fourth presentation in the International VAT Conference Webinar Series, a global webinar series designed for VAT specialists from all industry sectors that aims to discuss the latest developing trends and hot topics in the VAT/goods and services tax (GST) and customs arena.

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.