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V0005-19 ·3 January 2019 ·consulta-vinculante Medium impact
Tax

Services provided to a client in Malta are exempt from Spanish VAT under location rules

A Spanish company asks how to tax services rendered in Malta, what to include in invoices, and whether it can deduct expenses for employees there. The DGT confirms the operation is not subject to Spanish VAT and explains the procedure for claiming back EU-based contributions.

In 6 key points

Lifecycle

2019-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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