Spain Supreme Court: Default interest for late payment of invoices by the Administration must be calculated taking into account the VAT rate 2 weeks ago23 views1 min read Source: audiconsultores-etlglobal.com Tax authorities / Penalties Spanish consumer survey: VAT reduction for food has limited effect 0% VAT rate of RD-Law 20/2022, of December 27, does not limit the right to deduct paid VAT