In January 2023, Spain amended its VAT law relating to “use and enjoyment rules” applied to professional services in the country.
“Use and enjoyment rules” can be used by all EU member states to ensure that certain services are taxed for VAT purposes where the service being provided is used and enjoyed when supplied to non-EU customers. Typically, these rules apply to the supply of services to consumers (B2C), and include hire of goods, transport, telecommunication and professional services.
Source: fiscalsolutions.co.uk
