On 1 January 2020, the new VAT rules applicable on cross-border trade (intra-community transactions) come into force, following amendment of Directive 2006/112/EC.
A growing number of companies and self-employed workers are choosing long-term rentals in order to lower costs and not have to buy certain goods. Vehicles are the most popular assets to long-term vehicles rental in Spain.
Non-Profit Organisation – tax directive for taxation of services for tax non-residents, determination of the place where provided
Services provided to a non-profit organisation not registered for tax purposes in its home country, owing to its not being required to do so, are deemed to be within the area subject to Spanish taxation.
The Council of the European Union has adopted Directive (EU) 2018/1713 of the COUNCIL, of 6 November 2018 (OJ of 14 November), regarding the rates of value added tax applied to books, newspapers and periodicals, which helps align the VAT rules applicable to e-publications with the rate applicable to publications supplied on physical means of support. As of now, Member States have the possibility of also applying reduced, super-reduced or zero rates to electronic publications (reduced VAT for electronic publications).