Antonio Barba

Socio de Financiero y Tributario

Abogado en ejercicio desde 1996, siempre ligado al asesoramiento tributario con especial inclinación al área internacional. Periódicamente, presta asesoramiento jurídico y fiscal a empresas españolas en sus inversiones en el extranjero y también a empresas extranjeras en sus inversiones en España.

VAT and commissionaire structures: is winter coming?

At the beginning of the year, I drew on the EU VAT Committee’s working paper on VAT and transfer pricing (here) to publish a post summarizing several concerns this issue raises (here). Two months later, the Spanish Central Tax Court published a judgment that confirmed all my fears: the war against commissionaire structures in the direct tax field has VAT casualties, too (judgment of May 24, 2017; read the Spanish version here ). Readers of this blog are well aware of the problems that commissionaire structures cause in the direct tax field. To those who...

Buyback of shares as a tax-beneficial way to exit a company

On September 11, the Spanish Central Tax Court issued a landmark judgment that surprisingly has gone quite unnoticed (Spanish version here). Deviating from the historical position of the Spanish Supreme Court and the Ministry of Finance, this tax court concluded that individuals divesting in a company by selling their shares to it for their cancellation must be taxed under the capital gains provisions, as opposed to being treated as received dividends.

BEPS – ¡Por fin llegó la firma del Convenio Multilateral!

Ayer tuvo lugar en la sede de la OCDE una de las ceremonias más esperadas en el ámbito de la fiscalidad internacional: la firma del Convenio Multilateral contra la erosión de bases imponibles y el traslado de beneficios. Inicialmente sesenta y ocho jurisdicciones (aquí la lista) han firmado el Convenio, cuyas cláusulas cruzadas entrarán en vigor una vez concluyan los trámites parlamentarios nacionales necesarios para la firma de tratados.