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Effective 4 January 2023, all passengers arriving to Spain by air directly from China Mainland are required to get tested for COVID-19 prior to departure and upon arrival in Spain, irrespective of their nationality or COVID-19 vaccination status. These measures will remain in effect until 15 February 2023 and may be extended at the discretion of the authorities.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.