A couple weeks ago, the lawyer of son-in-law of the king tried to make Urdangarin look better by saying that everything he did was legal, and that he even paid a lot of IVA.
The funny thing is, that if Urdangarin did what he was accused of (get lots of money to his institute for services that were never rendered), then naturally he would have paid a lot of IVA, since he would only have been able get rebates of IVA against the IVA that he had to pay for services.
This is because IVA is a “Value Added” tax, so you end up paying it on the amount of value you add to the product or service. If someone pays you for doing nothing, you pay 100%, since that is your mark-up. (Well, the guy paying you technically pays the IVA, but you are the one that needs to collect it and give it to the government.)