La Comisión Europea has made the decision to take España before him Tribunal de Justicia de la Unión Europea (CUE) due to the lack of transposition of two fundamental Directives on the subject of Value Added Tax (IVAThe European Commission, after exhausting the previous warning periods, also requests the imposition of pecuniary penalties against the Spanish State, which stands as the only member country that has not yet notified national compliance measures.
The core of the conflict lies in the lack of integration of the Directiva (UE) 2020/285 and Directiva (UE) 2022/542While the remaining twenty-six partners of the UE They have already adapted their legislation; the inaction of España generates risks of double taxation or non-imposition in strategic sectors such as virtual services and the trade of second-hand goods.
Impact on SMEs and cross-border trade
La Directiva (UE) 2020/285 introduced substantial changes for the SMEs in order to reduce compliance costs and minimize distortion of competition. Although España has stated that it will not apply the exemption of IVA national scheme for SMEs —an option permitted for Member States—, the regulations require it to allow Spanish companies to take advantage of this scheme in other countries of the European Union.
For an established SME in España In order to operate under exemption in another EU market, it is essential that it first registers with the Spanish tax authorities, a procedure currently blocked by the lack of legal transposition.
- Reduction of compliance costs of VAT at the national and community level.
- Reduction of the negative impact of threshold effect.
- Facilitation of monitoring by the tax administrations.
- Modernization of simplified regimes for the business sector.
| Senior Management | Infringement File | Main Subject | Transposition Deadline |
|---|---|---|---|
| Directiva (UE) 2020/285 | INFR(2025)0047 | VAT scheme for SMEs | December 31th 2024 |
| Directiva (UE) 2022/542 | INFR(2025)0048 | VAT rates and virtual services | December 31th 2024 |
Uncertainty in virtual services and second-hand goods
Furthermore, the Directiva (UE) 2022/542 regulates critical aspects such as place of service provision transmitted continuously (streaming) or virtually. The absence of this rule in the Spanish legal system creates a dangerous regulatory asymmetry compared to the other 26 Member States.
Likewise, the regulation of special VAT regime for second-hand goods, works of art, antiques, and collectibles. This situation of legal uncertainty has led to Comisión Europea to act after sending letters of summons in January 2025 and reasoned opinions in July of the same year, without España has reacted satisfactorily.
Key points and frequently asked questions about the EU sanction against Spain
Why is the Commission taking Spain to the Court of Justice?
Since España It is the only member state that has not transposed two directives on the IVA whose deadline expired on December 31, 2024, ignoring previous warnings sent by the Comisión Europea.
How does this situation affect a Spanish SME that exports?
Currently, Spanish SMEs cannot register with the national authorities to apply the regime of VAT exemption in other countries of the UE, which puts them at a competitive disadvantage.
What risks exist for the trade of virtual services?
The lack of transposition carries a high risk of double taxation or of absolute non-imposition, given that España It is not applying the same "place of performance" rules as the rest of the Community partners.
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