Spain: reduced application of the rule on use and effective exploitation in 2023

As of January 1, 2023, the Spanish VAT law has been amended with regard to the “use and operation rule”, which mainly means that most services provided by Spanish companies to non-customers. European countries are no longer subject to Spanish VAT. However, the Spanish government is now taking even more steps to restrict the use of this rule.

Source: eurotax.fr

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