Spain has updated its Value Added Tax (VAT) regulations to adapt it to European legislation that seeks to simplify and harmonize trade in goods within the European Union (EU).
Through Royal Decree-Law 3/2020, of February 4, the Council Directive (EU) 2018/1910, of the Council, of December 4, 2018, and Directive (EU) 2019 have been transposed to the Spanish VAT regulations / 475 of the Council, of February 18, 2019. These norms are complemented with the provisions of the Regulation of Execution (EU) 2018/1912, of the Council, of December 4, 2018.
This transposition involves the introduction of some technical adjustments in Spanish regulations (commonly known as quick fixes ), which simplify and harmonize certain VAT rules applicable to intra-Community traffic; specifically, those affecting the exemption of deliveries of goods to another Member State, sales of consigned goods and so-called “chain sales”.
Source Garrigues
Unofficial translation in English
