2. Effective use rule

The of effective use is ##1## modified, the application of which allows the subjection in the territory of application of the tax (TAI) of the provision of services that, according to the rules referring to the place of realization of the taxable event, are understood to be carried out outside the Community, the Canary Islands, Ceuta or Melilla, but their effective use occurs in said territory, in the following terms:

1. With effect from 1 January 2023:

   • In the case of provision of services between entrepreneurs and professionals , its application is eliminated in those sectors and activities with the right to deduction of contributions, remaining (until May 26, 2023) in sectors that do not generate such a right, such as the financial and insurance sectors. Likewise, is maintained in transportation leasing services.

   • In the case of provision of services to final consumers , its application is extended to the provision of intangible services.

2. With effect from 26 May 2023, in cases of provision of services between entrepreneurs and professionals , its application to financial and insurance transactions is excluded.