Recently, the Spanish Government approved the General State Budget Law that implements significant changes in the Spanish VAT, specially with respect of the “use and enjoyment rule” which will has been greatly reduced.

The main modification is that for most supplies of services, the rule will only apply when the recipient is a final consumer. In other words, the use and enjoyment rule will apply to B2C cases, leaving most B2B services outside the scope of the rule.

In B2B cases, it will only apply to certain financial services, as well as the leasing of means of transport.

The use and enjoyment rule has therefore been significantly reduced and no longer applies to the vast majority of B2B services.

Glezco, with you

At Glezco Asesores y Consultores we have a team specialized in Indirect Taxation and Excise Taxes through our Tax & Legal division who is willing to assist you to review the impact of this modification in your VAT obligations and solve any query in this respect.

Andrés Díaz

Indirect tax specialist