Through Law 13/2023, of May 24, 2023 , the wording of article 70. Two of the VAT Law is modified again, further restricting the scope of application of this closing rule for B2B operations, as it remains now excluding insurance, reinsurance, capitalization and financial services . Consequently, from May 26, 2023, this rule only affects, in B2B operations, the leasing services of means of transport.
Source Cuatrecasas
