7. Reversal of the taxable person

With effect from 1 January 2023, the following changes are introduced in the reverse charge mechanism:

• Regarding the deliveries of goods :

  • Its application is extended to deliveries of waste and waste of plastic and textile material, so the purchasers of said goods must pay VAT for these operations.

  • It is excluded from its application to deliveries of goods made in favor of the entrepreneur or professional who facilitates the delivery through the digital interface and to deliveries of goods issued or transported outside the Community by someone who has the status of exporter, other than the transmitter or the acquirer not established in the territory of application of the tax, or by a third party acting in the name and on behalf of the same.

• In relation to the provision of services , the service provider is excluded from its application and the service provider must pay VAT in the following operations:

  • The provision of real estate leasing services that are subject to and not exempt from the Tax, carried out by persons or entities not established in the TAI in order for them to be eligible for the general deduction and refund procedure.

  • The provision of real estate leasing intermediation services by businesspeople or professionals not established in the TAI.