Following the approval of the Spanish State’s Budget Law for 2023 (Ley 31/2022, de 23 de diciembre, de Presupuestos Generales del Estado para el año 2023), significant changes related to the manner, criteria, and conditions under which the provisions covering the use and enjoyment rules, deriving from the EU VAT directive (Article 58) can be applied in Spain.
Source: 1stopvat.com
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