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 supp…