Fernando Matesanz of Spanish VAT Services summarises the most important changes under the General State Budget Law published in December 2022, some of which will help make Spanish companies more competitive.
In the last days of the year, a large number of regulations of all kinds are always approved and 2022 was no exception. In the case of Spain, the General State Budget Law for 2023 was published on December 24, which includes some changes that will probably have a significant impact on VAT.
Source International Tax Review
Latest Posts in "Spain"
- Spain Extends Deadline to Resign from SII and REDEME VAT Regimes Until February 2026
- VAT on Sale of Offices Converted to Housing: Exemption and Reduced Rate Conditions
- VAT Exemption on Sale of Industrial Buildings for Residential Redevelopment Under PERI Plan
- VAT Rate for Interior Design Projects: Applicable Tax Types for Design and Execution Services
- Reduced 4% VAT Rate Applies to Focaccia as Special Bread, INFORMA January Update













