Code to add to pmpro-customizations.php to adjust default country for PMPro VAT

pmpro-defult-country-code.php

/**
 *  Default to country code for Spain if none is set.
 * Add to PMPro Customizations plugin.
 */
function init_set_default_vat_country_code() {	
	//default to Spain
	if(!isset($_SESSION['eucountry'])) {
    $eucountry = 'ES';
	}
}
add_action('init', 'init_set_default_vat_country_code', 1);