Veuillez essayer un autre navigateur

Vous utilisez un navigateur obsolète qui n'est pas compatible avec le contenu de notre site Web. Pour une expérience d'affichage optimale, veuillez utiliser Microsoft Edge ou consulter notre site sur un autre navigateur.

Si vous choisissez de continuer à utiliser ce navigateur, le contenu et les fonctionnalités disponibles seront limités.

country-icon Espagne


VAT and indirect tax measures in State Budget 2023

Law 31/2022, dated 23 December 2022 on the General State Budget for 2023, introduced multiple VAT changes, alongside other modifications. Changes include:
  • Amendments to the reverse charge on certain property related transactions and supplies of waste and scrap plastic and textiles;
  • changes to 'use and enjoyment' provisions;
  • new rules on claiming VAT bad debt relief.
‘Use and enjoyment’ provisions typically refer to the rule that determines the place of supply of a service, based on the use of such a service. Royal Decree Law 20/2022, dated 27 December 2022, extends, until 31 December 2023, the 5% VAT rate on certain supplies of electricity, and supplies of natural gas, briquettes and pellets from biomass, and wood for firewood used as fuel. The VAT rate on several basic food products has been temporarily reduced from 4% to 0%, and from 10% to 5% on olive and seed oils and pasta until 30 June 2023 (subject to certain conditions). Finally, specified existing reliefs relating to Covid crisis have also been extended until 30 June 2023.

Schedule a Free Consultation

Let us show you how we can support your business to send 100% compliant e-invoices in 54 countries. Please provide your details and one of our team will be in touch.

Intitulé de poste

En renvoyant ce formulaire, vous acceptez les conditions d'utilisation et la politique de confidentialité de Tungsten Automation.*