Independiente.
·
Global.
·
Práctico.
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01
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Registro de IVA para empresas extranjeras: ¿cuándo debe registrarse una empresa no residente?
Descubra cuándo las empresas extranjeras y los negocios no residentes deben registrarse a efectos del IVA: hechos que obligan al registro, umbrales y requisitos de cumplimiento.
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liberia1
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01
Perspectivas generales
El Tribunal de la UE aclara la exención del IVA para la gestión de préstamos
Serkan Yilmaz · August 18, 2026
13 minutos
02
Recursos
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Kyrgyzstan
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Análisis de decisiones judiciales
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Tribunal de Justicia de la Unión Europea (TJUE)
T-184/25
El Tribunal de la UE aclara la exención del IVA para la gestión de préstamos
El Tribunal de la UE dictamina que la gestión de préstamos tras una cesión de crédito está sujeta al IVA, limitando la exención del artículo 135(1)(b).
Tribunal de Justicia de la Unión Europea (TJUE)
C-158/25
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Court of Justice of the European Union
T-184/25
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VAT Debt and Director Liability: What the ECJ Ruled
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22:55 · August 12, 2026
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