Summary of the tax measures of the General State Budget Law for the year 2023
Unofficial translation
3.3 Reverse charge mechanism (VAT / IGIC)
The application of the reverse charge mechanism is extended to supplies of waste and scrap of plastic and textile materials and its application is excluded in the following cases
a) The provision of real estate leasing services, subject to and not exempt from tax, carried out by a non-established businessman or professional.
b) The provision of services of intermediation in the leasing of real estate by non-established companies.
In the field of VAT, the application of the reverse charge mechanism is also excluded for the following transactions
a) Exempt supplies of goods to a digital interface that are located in the territory of application of the tax.
b) Deliveries of goods dispatched outside the autonomous community by the exporter.
Source
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