
Article 1 
For the purpose of calculating the VAT own resources base from 1 January 2015 to 31 December 2019, Spain is authorised not to take into account the transactions referred to in point (2) of Annex X, Part B, (authors) to Directive 2006/112/EC.
Article 2 
This Decision is addressed to the Kingdom of Spain.
Done at Brussels, 25 November 2015.
For the Commission
Kristalina GEORGIEVA
Vice-President