María Delso

María is experienced in indirect tax. Her main sectors include e-commerce, digital economy businesses, supply chains, financial services and healthcare.

María's practice covers all kinds of proceedings for administrative/judicial tax disputes related with VAT. She is experienced in tax audits as well as voluntary disclosure proceedings. She counsels local and international groups on VAT and indirect tax matters, such as day-to-day advice, VAT planning, reorganizations and tax ruling requests.

Maria is a regular lecturer in the Double Master in Lawyering and Tax Law (LLM) in the Instituto de Empresa (IE) University, where she teaches "Indirect taxation in the digital economy."

• Assisting different entities in approaching the General Directorate of Taxes in the procedure of obtaining tax rulings adapted to their tailored situation.
• Assisting the leading streaming platforms on the market (ESS suppliers) in developing an indirect tax structure in Spain and in complying with/obtaining tailor-made authorizations from the Spanish Tax Authorities when dealing with the Electronic Invoice System (SII).
• Advising non-EU entities on the application of and different procedures derived from the implementation of the "use and enjoyment rule".
• Assisting pharma entities in developing their supply chain in Spain as well as in reviewing the criteria for complex supplies in order to apply for reduced VAT rates.
• Assisting a major insurance comparator in various tax audits in which the VAT exemption for intermediation was challenged (around EUR 2.5 million).
• Assisting the Spanish branch of major EU banks in different tax audits in which the transaction between the branch and the head office were challenged from a VAT viewpoint.
• Assisting various Spanish entities before the EU Commission to challenge the requirements established by the Spanish VAT Act for reducing the taxable amount for unpaid credits.
• Assisting one of the major CPU sellers on the market in obtaining a VAT refund for non-established entities as a consequence of the Brexit (EUR 5 million).

• Dean’s List recognition at the University of Massachusetts

• Fellow recognition in The Center for American and International Law, Dallas