Changes in Spanish use and enjoyment rules
Spain changed the use and enjoyment rules in 2023: the scope for the B2B transactions is reduced while certain B2C transactions are added. New changes in force since May 2023.
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Spain applies temporarily 0% rate to certain foodstuffs
Spain applies a temporarily zero rate to certain foodstuffs until 31 December 2023
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Spain approves B2B electronic invoicing
Spain approves mandatory B2B electronic invoicing. Find here the latest updates on this new obligation.
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Spain introduces plastic tax
Spain introduced plastic tax on non-reusable plastic packaging. It entered into force in January 2023 and it may apply to foreign businesses.
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Spain will allow tax payments via direct debit from foreign bank accounts
Spain will allow tax payments via direct debit including foreign SEPA bank accounts by February 2024.
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Spain reduces the VAT rates on energy
Spain temporarily reduces the VAT rates on certain types of energy until 31 December 2023
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Spanish plastic tax: frequently asked questions
Spanish special tax on non-reusable packaging plastics has been effective since January 2023. Marosa can help you meet this obligation.
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Spain updates VAT forms in 2023
Spain updates the VAT forms for VAT returns, annual VAT returns, and VAT group returns. The changes are effective from January 2023.
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Changes in Spanish reverse charge rules
Spanish draft State’s Budget Law for 2023 includes changes to the VAT Law that impact the reverse charge scope.
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Spanish bad debt relief changes
Spanish draft State’s Budget Law for 2023 includes a change on the bad debt relief rules making them more flexible.
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Spanish new tool: VAT credit calculator
Spanish Tax Authorities have implemented a VAT credit calculator to ease VAT compliance.
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Spain postpones the new invoicing requirements to July 2024
Spanish tax authorities postpone the new invoicing software requirements to July 2024, after the public hearing phase.