More accessible products and services
The first of the rules to be transposed is Directive 2019/882, which ensures non-discrimination for people with disabilities when accessing certain products and services.
Products include general-purpose computer equipment and operating systems, self-service terminals and responses provided from the European emergency number 112.
The services that will apply new requirements to be more accessible are those operating in the field of audiovisual communication, air passenger transport, regular transport by bus, rail and sea, banking services for consumers, electronic books, e-commerce services and social networks, among others.
Entrance and residence of highly qualified workers
The second directive incorporated in this proposed law is Directive 2021/1883. The European regulation establishes the conditions and rights of entry and residence in the EU of highly qualified nationals -and their families- who are not European citizens and who stay more than 3 months in a Member State. Or those who work in a Member State other than the one that has granted them the EU Blue Card (document that allows them to live and work in the European Union).
Its incorporation into Spanish law implies modifying the Law to support entrepreneurs and their internationalization to adapt it to the new documentary requirements and to facilitate the extension of the procedures, which may be carried out telematically through the Entrepreneur Attention Point (PAE).
Modification of the VAT Law
The Directive 2020/284 amending Directive 2006/112/EC as regards the introduction of certain requirements for payment service providers is also transposed.
The directive was introduced in response to the significant increase in cross-border e-commerce, which has led to an increase in VAT avoidance fraud. To combat this type of fraud, the directive obliges payment service providers to keep detailed records of certain cross-border transactions.
The transposition of this directive will entail reforming the Value Added Tax Law to regulate these obligations and redefine concepts such as payment service provider, payer, payee, payment account, IBAN or BIC.
Digitization of companies
Directive 2019/1151, known as the “Company Digitalization Directive”, is another of the rules transposed by this bill. The European standard was proposed to facilitate the telematic or online creation of companies and branches, in addition to providing comprehensive information about them through online means and free of charge.
In order to be transposed into Spanish law, several national regulations will have to be amended, such as the Commercial Code and the Capital Companies Act, the Mortgage Act and the Notaries Act, as well as laws on fiscal, administrative and social order measures (laws 14/2000 and 24/2001).
Excise duties and alcoholic beverages
To these 4 directives included in the bill, the Social Rights and Integral Disability Policies Commission of the Congress has added two more that were incorporated in the report of the rapporteur: Directive 2020/262 establishing a general system of excise duties and Directive 2020/1151, which amends the Directive on the harmonization of excise duties on alcohol and alcoholic beverages.
The transposition of the first directive will entail amending the Excise Duties Law and the Excise Duties Regulations to incorporate the technical developments, procedures and unification of terms used in the EU customs area in relation to this type of taxation.
For its part, the transposition of the second directive will oblige Spain to use the exact nomenclature used to describe alcohol-derived products (sparkling wines, sparkling fermented beverages, etc.) and thus unify it throughout Europe.
Civil liability for nuclear damage
In addition, this bill amends the law on civil liability for nuclear damage or damage caused by radioactive materials, following the entry into force of the 2004 Protocols amending the Paris Convention on Third Party Liability in the Field of Nuclear Energy and its Brussels Supplementary of January 31, 1963. Their entry into force makes it necessary to revise the nuclear civil liability regime applicable in the Contracting Parties in order to provide greater protection for victims in the event of a nuclear accident.
Tomorrow’s vote will be the last step in the legislative process of this law. Should Congress approve the amendments submitted by the Senate, the law will be ready to enter into force and the directives will be officially transposed.
More information: European Parliament in Spain