Skip to content
V0136-15 ·19 January 2015 ·consulta-vinculante Medium impact
Tax

IVA must be charged on brand management if economic activity takes place in Spain

A Barcelona-based company asked whether VAT should be applied to brand registration services for a client in Puerto Rico, both for the Spanish and UK and Algerian brands. The DGT replied that VAT should only be charged on the Spanish brand, as the economic activity will take place in Spain.

In 5 key points

Lifecycle

2015-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact