Spanish government

Spain Introduces Further Changes to its Use and Enjoyment Rules

June 28, 2023 in European VAT, Spanish VAT

Spain Introduces Further Changes to its Use and Enjoyment Rules

After introducing a first set of changes to its use and enjoyment rules on 1st January 2023, the Spanish government has approved a new piece of legislation that further restricts the scope of application of this rule in the territory. Under the amendments, the use and enjoyment rules will only apply to a limited number of services enumerated in Article 59 of the VAT Directive when supplied to private individuals and to the leasing of means of transport regardless of the status of the customer.

Recent posts

man shopping on mobile phone in front of shop window display with "black friday sale"
September 21, 2023
5 Things to Consider When Shipping Into The EU
Read More
DAC7 Digital Marketplace
August 1, 2023
Everything you need to know about DAC7 [FAQs]
Read More
European Commission
July 4, 2023
EU publishes long-awaited and ambitious Customs Reform and it includes VAT implications!
Read More

Not sure where to begin?

Schedule a call with one of our VAT experts today