The new use and enjoyment rule from 1 January 2023. A more restrictive application but part of the problem remains unsolved. As can be seen, the use and enjoyment rule has been significantly reduced and no longer applies to the vast majority of B2B services. This is undoubtedly a welcome change that will be very well received by Spanish taxable persons. However, in those cases where the rule applies, the problem has not yet been wholly solved because it will still be necessary to determine when a service is used or enjoyed in the Spanish territory and, as we have seen, there is no clear criterion, not even a guideline to follow.
Source: kluwertaxblog.com
