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Administrative doctrine
Tuesday, 13 de November de 2018

The Tax Coordination Body of the Basque Country has issued two consultations in which, on the one hand, it analysed the application of the tax benefits provided for in the common regional regulations on patronage in favour of a provincial cultural foundation, also qualified as a priority activity, and, on the other, it clarified the application of the First Transitional Provision of the Economic Agreement, after raising the threshold for taxation on volume of transactions to 10 million euros and its application to tax periods or settlement periods which have begun since the entry into force of Law 10/2017, notwithstanding the omission from that provision of any reference to Article 27 relating to the levying of VAT.

The Arbitration Board of the Economic Agreement has resolved four arbitration disputes through its Resolutions 1 to 4 of 2018. In the first of these (Resolution no. 1/2018), it confirmed its previous doctrine in relation to determining the dies a quo for calculating the statutory filing period in cases of discrepancies prior to the effective constitution of the Board, referring to the date of this constitution to do so. The second (Resolution no. 2/2018) denies the application of the Rover Doctrine to a case in which there is a transfer of goods not transformed by the transferor, referring to the place where the transport begins to determine the location of transactions. Resolution 3/2018 admits evidence to the contrary against the presumption provided for in the VAT legislation that a permanent establishment with a tax ID number assigned to it by the tax administration is a taxable person. Finally, Resolution no. 4/2018 understands the first delivery of property to be the delivery subsequent to entering into a contract for the “sale of a building under construction and assignment of development”, while denying, at the same time, the appropriateness of the Board to analyse and pronounce itself in favour of the application of a criterion that equitably distributes the tax charged between conflicting administrations.

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