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V0023-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Access to a Swiss membership programme for individual customers is exempt from VAT

A Swiss hotel company asks whether charging for access to a membership programme for individual customers is subject to VAT. The DGT determines that, as the company has no establishment or seat in Spain, the service is not provided in Spanish territory.

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2024-02-13PublishedPublished 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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