Since 2003, the Spanish tax regulations include the so-called ‘effective use or enjoyment’ rule, under the authorization established in Article 59a b), of the Directive 2006/112/EC.
Certain services are considered provided in the territory of application of the Spanish Tax (mainland and Balearic Islands) when, in accordance with the location rules applicable to them, they are not understood to be carried out within the Community, Canary Islands, Ceuta or Melilla, but their effective use or exploitation is carried out in said territory.
Source Deloitte
