Subject to any changes that may result from the new expected legislative and administrative measures caused by the COVID-19 crisis, the existing situation regarding the Spanish VAT obligations of non-resident companies operating in the Spanish territory is as follows.
COVID-19 crisis and Spanish VAT obligations
![b2ap3_large_IMG_3859 COVID-19 crisis](https://www.siispain.com/wp-content/uploads/2020/03/b2ap3_large_IMG_3859.jpg)