Overview
- ATA submitted a complaint to the European Commission alleging Spain has neither transposed nor applied Directive (EU) 2020/285 on the small‑enterprise VAT “franchise” regime.
- The directive allows member states to exempt self‑employed workers and SMEs with annual turnover up to €85,000 from charging, filing and paying VAT.
- ATA says Spain has adopted no legislation to create a general franchise scheme or set an income threshold despite EU deadlines of December 31, 2024 for transposition and January 1, 2025 for implementation.
- ATA president Lorenzo Amor argues the failure disadvantages Spanish freelancers versus their EU counterparts and increases administrative burdens.
- The group claims Spain is the only EU country where those earning under €85,000 cannot use the franchise regime, citing legal uncertainty from missing control and registration procedures.