Accessibility of products and services, foreign talent, taxes and digitalization

Automatic summary, not yet reviewed

1. The law requires certain products and services to be accessible to people with disabilities: computers, ATMs, banking services, transportation, e-books, e-commerce and others. They must meet the requirements in Annex I.
2. Microenterprises providing services are exempt from those accessibility requirements, and in exceptional cases compliance can be waived if it would fundamentally change the product or impose a disproportionate burden, duly justified and documented.
3. Manufacturers, importers, distributors and service providers have specific duties: assess conformity, affix the CE marking, provide accessible information, train staff, and correct or withdraw non-compliant items.
4. The autonomous communities and the cities of Ceuta and Melilla will designate market surveillance authorities to check compliance and apply penalties; a state technical support and coordination unit will also be created.
5. The entrepreneurship support law is reformed to make it easier for highly qualified foreign professionals to enter and reside in Spain, with the EU Blue Card and a complementary national scheme, three-year renewable permits and simplified procedures for registered companies.
6. Payment service providers must keep records of cross-border payments and report them to the tax authorities when they exceed 25 quarterly payments to the same beneficiary, to fight VAT fraud in e-commerce.
7. Limited liability companies may be incorporated entirely online, with no physical presence except in exceptions, and notarial and registry procedures are digitalized, with videoconference and electronic offices.
8. The law on civil liability for nuclear damage is adapted to the revised international conventions, with clearer rules on transit, compensation and damage from radioactive materials that are not nuclear substances.

Who it affects

• People with disabilities and functional limitations: They will have more accessible products and services: banking, transportation, e-commerce, e-books and 112 emergency calls.
• Manufacturers, importers, distributors and service providers: They must meet accessibility requirements, assess conformity and answer to surveillance authorities.
• Microenterprises and SMEs: Microenterprises providing services are exempt; the rest have transition periods and support from reference centers.
• Companies hiring qualified foreign professionals: They get faster procedures and three-year renewable residence permits.
• Banks, payment platforms and companies: They must record cross-border payments for the tax agency and can incorporate and operate fully online.

Words worth knowing

Transposición

Incorporating a European Union directive into Spanish law, that is, adapting the laws to comply with what Europe requires.

Marcado CE (CE marking)

Symbol the manufacturer places on a product to show it meets the applicable European requirements.

Tarjeta azul-UE (EU Blue Card)

Residence and work permit for highly qualified foreign professionals in the European Union.

IVA (VAT)

Value added tax, the tax paid on most purchases of goods and services.

Impuestos especiales (special excise taxes)

Taxes on specific consumption, such as alcohol, tobacco, beer or fuel.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries