
Spain: changes to the use and enjoyment VAT rule
Since 1 January 2023, the Spanish Value Added Tax (VAT) law for the “use and enjoyment rule” which applied to certain services supplied to customers…

Since 1 January 2023, the Spanish Value Added Tax (VAT) law for the “use and enjoyment rule” which applied to certain services supplied to customers…
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From 1 September 2026 · Foreign large companies & medium-sized enterprises, get ready! Find out more