NOTICE TO MEMBERS Petition No 1502/2024 by José Maiquez López (Spanish) on the transposition of Directive (EU) 2020/285 on the common system of VAT in Spain

European Parliament 2024-2029 Committee on Petitions 11.4.2025 NOTICE TO MEMBERS Subject: Petition No 1502/2024 by José Maiquez López (Spanish) on the transposition of Directive (EU) 2020/285 on the common system of VAT in Spain 1. Summary of petition The petitioner declares that he is affected by the alleged non-application of Directive 2020/285 by the State of Spain. He declares that he has already addressed the Spanish authorities without success. Therefore he calls for the necessary mechanisms be put in place to ensure the correct implementation of Directive (EU) 2020/285 in Spain. 2. Admissibility Declared admissible on 17 March 2025. Information requested from Commission under Rule 233(5). 3. Commission reply, received on 11 April 2025 The petitioner indicates that the Kingdom of Spain has not yet transposed Directive (EU) 2020/285 of 18 February 2020, which amended Council Directive 2006/112/EC as regards the VAT special scheme for small enterprises. In relation to this issue, it must be stated that the European Commission initiated infringement proceedings against the Kingdom of Spain by sending a letter of formal notice on 31 January 2025 precisely because of the failure to notify the transposition measures regarding the aforementioned Directive. Spain has two months to reply to the letter of formal notice. As regards the infringement procedure launched by the Commission in this area against the Kingdom of Spain (infringement (2025) 0047), there...