Spain – Changes to the reverse charge system in Spain

The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain.

These include:

  • L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis et identifiés à la TVA en Espagne) pour la livraison de déchets plastiques et de matières textiles
  • La suppression du mécanisme d’autoliquidation pour les sociétés non établies en Espagne qui louent des biens immobiliers en Espagne.
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