Spain British tourists could be spared VAT in the Canary Islands following Brexit in bid to ensure holidaymakers continue to spend there 03 January 201931 views1 min read Source: dailymail.co.uk Effects of Brexit on Spanish VAT, customs duties and excise duties – clarifications A new version of the periodical VAT return forms (303 and 322) should be used for December 2018/Q4 2018 periods