Spain Introduces Further Changes to its Use and Enjoyment Rules
After introducing a first set of changes to its use and enjoyment rules on 1st January 2023, the Spanish government has approved a new piece of legislation that further restricts the scope of application of this rule in the territory. Under the amendments, the use and enjoyment rules will only apply to a limited number of services enumerated in Article 59 of the VAT Directive when supplied to private individuals and to the leasing of means of transport regardless of the status of the customer.
