Spain changed the use and enjoyment rules in 2023: the scope for the B2B transactions is reduced while certain B2C transactions are added.
To sum it up, the changes presented in the Spanish State’s Budget for 2023 concerning the use and enjoyment rules are the following:
- In B2B supplies, Use and enjoyment will only apply to services that are exempt from VAT. In most cases, this refers to supplies of finance and insurance services. Leaasing of means of transport remains in the list of services specifically included.
- Extending the use and enjoyment rule to the supplies of intangible services B2C to final customers not established in the EU, when the actual consumption takes place in Spain.
Source Marosa
