Article 59ab of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) was implemented into the Spanish domestic legislation through Article 70(2) of the Spanish VAT law (Law No. 37 of 28 December 1992 on value added tax). As is well known, this article contains a special place of supply rule applicable to only certain types of services and under very particular circumstances. This special provision is known as the “use and enjoyment” rule.
In this article, Fernando Matesanz (Spanish VAT Services; Madrid VAT Forum Foundation) describes the interpretation that the Spanish tax authorities make of this rule, which has recently been the subject of some controversies.
Source: kluwertaxblog.com
Latest Posts in "Spain"
- Spain’s 2027 E-Invoicing Mandate: Key Requirements and Deadlines for All B2B Businesses
- Spain’s 2027 E-Invoicing Mandate: Key Requirements and Steps for B2B Businesses
- VAT Deemed Included in Contract Price if Not Mentioned and Cannot Be Charged Later, TEAC Rules
- Spanish Tax Authority Rules Against Artificial VAT Deductions in School Property Leasing Case
- Self-Employed Using POS Must Adapt to VERI*FACTU by July 1, 2026, Even for Tickets
