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V0109-19 ·17 January 2019 ·consulta-vinculante Medium impact
Tax

No IAE liability if services are rendered abroad; VAT investment applies

A Belgian resident consultant asks about IAE registration and taxation of services provided to a Spanish company. The DGT states that if services are rendered from Belgium, there is no IAE liability, VAT investment applies, and the consultant may be a IRPF taxpayer due to being the spouse of a diplomatic officer.

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2019-01-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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