Fernando Matesanz of Spanish VAT Services summarises the most important changes under the General State Budget Law published in December 2022, some of which will help make Spanish companies more competitive.
In the last days of the year, a large number of regulations of all kinds are always approved and 2022 was no exception. In the case of Spain, the General State Budget Law for 2023 was published on December 24, which includes some changes that will probably have a significant impact on VAT.
Source International Tax Review
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