What is allowed with the new EASA SPL license?
I know very little about this, but it looks like you can fly commercially with an SPL if you pass an additional checkride. This is from the UK CAA, and the same wording is quoted on a bunch of European gliding organization sites:


  You cannot operate commercially, or receive any kind of payment, until
  you:
  
  
  Are 18 years of age or over 
  Have completed 75 hours of flight time or 200 launches, after your licence has been issued 
  Have passed a proficiency check with an examiner
  


EASA's Part-FCL guidance defines what the additional checkride includes:


  AMC1 FCL.205.S(b) SPL — Privileges and conditions  
  
  CONTENTS OF THE PROFICIENCY CHECK FOR THE EXTENSION OF SPL PRIVILEGES TO EXERCISE COMMERCIAL PRIVILEGES ON A SAILPLANE


Note that it calls it an "extension" of SPL privileges, which strongly implies that an SPL by itself doesn't allow commercial privileges. There is one exception, which is that an instructor can be paid to instruct with just an SPL. The CAA site says:


  The exception to this is for holders of a SPL with instructor or
  examiner privileges, who can be paid for the following:
  
  
  Flight instruction
  Conducting skill tests and proficiency checks
  
  
  for the LAPL (S) or SPL and any associated ratings and endorsements.