Further application of the reverse charge

別のブラウザをお試しください

当社の Web サイトのコンテンツと互換性のない古いブラウザを使用しています。最適な表示体験を得るには、Microsoft Edge にアップグレードするか、別のブラウザでサイトを表示してください。

このブラウザを引き続き使用される場合、コンテンツと機能が制限されます。

スペイン

02.23.23

Further application of the reverse charge

Spain has further widened the scope of goods subject to the reverse charge, in addition to our update last month, which cited specific goods now subject to the reverse charge in the country. As previously stated, the reverse charge shifts the onus of paying VAT on the buyer rather than the seller and consequently, regulates the flow of VAT to governments and is therefore an effective mechanism to guard against tax evasion. Gold, mobile phones, games consoles, laptops and computer tablets are now also subject to the reverse charge in Spain.