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Spain Amends VAT Regulations for Implementation of EU E-Commerce Rules

23 June 2021

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Approved Changes

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Spain

The Spanish Tax Agency has announced the publication of Royal Decree 424/2021 of 15 June 2021 in the Official Gazette, which amends the VAT Regulation in regard to the implementation of the EU VAT rules for e-commerce that apply from 1 July 2021. The transposition of the new rules was completed through Royal Decree-Law 7/2021 of 27 April 2021, with the VAT Regulation now amended to apply the changes introduced by the Royal Decree-Law. This includes new rules regarding: Intervention by suppliers in the transport of goods; Delivery of goods or services provided through a digital interface; VAT liability for...