The new use and enjoyment rule from 1 January 2023. A more restrictive application but part of the problem remains unsolved. As can be seen, the use and enjoyment rule has been significantly reduced and no longer applies to the vast majority of B2B services. This is undoubtedly a welcome change that will be very well received by Spanish taxable persons. However, in those cases where the rule applies, the problem has not yet been wholly solved because it will still be necessary to determine when a service is used or enjoyed in the Spanish territory and, as we have seen, there is no clear criterion, not even a guideline to follow.
Source: kluwertaxblog.com
Latest Posts in "Spain"
- Spain Senate Urges Unified Digital VAT Reporting System
- Comparing the “When”: E‑Invoicing and E‑Reporting Deadlines under ViDA, French E‑Reporting and Spanish SII
- 32.8 Million Euro Alcohol VAT Fraud Ring Dismantled in Spain
- ECJ VAT Case – C-512/26 (Commission v Spain) – Action – VAT rates reform: failure to transpose Directive (EU) 2022/542
- ECJ VAT Case – C-504/26 (Commission v Spain) – Action – Small enterprises VAT scheme: failure to transpose Directive (EU) 2020/285
