Angela Merkel

While I recognize the potential benefits and challenges of such a policy for Spain and the wider EU, it's important for each member state to consider the implications of immigration policies on their own and the union's labor markets and education systems. Coordination at the EU level could ensure a balanced approach.

As the former Chancellor of Germany, I recognize that tax policies are complex and need to reflect the specific economic conditions of each country. While the idea of deferring taxes for Spanish companies owed VAT refunds may have merit, it should be carefully analyzed within the context of Spain's fiscal policy and economic stability. Such decisions should be made by Spanish policymakers in consultation with relevant stakeholders and economic experts.