- Ley 13/2023 de 24 de Mayo has introduced several changes in Spain’s tax laws. One change allows e-commerce traders based in the Canary Islands, Ceuta, or Melilla to benefit from the e-commerce import regime for VAT without the need for a fiscal representative.
- Another change is the transposition of Council Directive (EU) 2021/514 of 22 March 2021, known as DAC-7, which establishes a new reporting obligation for digital platform operators.
- The effective use and enjoyment rule has also been amended to exclude financial and insurance services.
- Lastly, the dual system of submitting corrective returns will be replaced with the submission of a rectifying self-assessment.
- These changes aim to improve the existing framework for information exchange and administrative cooperation in the European Union and to help tax administrations manage taxes more efficiently.
Source Taxbackinternational
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