Replacement function this thread https://www.paidmembershipspro.com/forums/topic/seleccionar-pais-para-el-iva/

pmpro-replacement-for-espana.php

/**
 * Replacment for lines https://github.com/strangerstudios/pmpro-vat-tax/blob/master/pmpro-vat-tax.php#L530-L570
 */
function pmprovat_pmpro_payment_option_fields( $payment_option_values, $gateway ) {
	global $pmpro_european_union, $pmpro_vat_by_country;

	if ( isset( $_REQUEST['pmprovt_seller_country'] ) ) {
		$seller_country = sanitize_text_field( $_REQUEST['pmprovt_seller_country'] );
		update_option( 'pmprovt_seller_country', 'ES' );
	} else {
		$seller_country = get_option( 'pmprovt_seller_country' );
	}

	?>
			<tr class="pmpro_settings_divider">
				<td colspan="2">
					<?php _e( 'EU VAT Seller Country', 'pmprovat' ); ?>
				</td>
			</tr>
			
			<tr>
			<th scope="row" valign="top">
				<label for="pmprovt_seller_country"><?php _e( 'Seller Country', 'pmprovat' ); ?>:</label>
			</th>
			<td>
			<?php
			$espana = get_option( 'pmprovt_seller_country' );
			if ( ! $espana ) {
				?>
				<select id="pmprovt_seller_country" name="pmprovt_seller_country">
					<?php
					foreach ( $pmpro_european_union as $abbr => $country ) {

						?>
						<option value="<?php echo $abbr; ?>"
							<?php
							if ( $abbr == $seller_country ) {
							?>
							selected="selected"<?php } ?>><?php echo $country; ?></option>
							<?php
					}
					?>
				</select>
				<?php
			} else {
				echo ' Espa&ntilde;a & IVA = ' . $pmpro_vat_by_country['ES'];

			}
			?>
			</td>
			</tr>
<?php

}
add_action( 'pmpro_payment_option_fields', 'pmprovat_pmpro_payment_option_fields', 10, 2 );