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V0139-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Consultancy services to a Swiss entity may be subject to VAT if their effective use occurs in Spain

An IT consultant has enquired whether their services to a Swiss entity are subject to VAT. The DGT clarifies that, even if the recipient is foreign, if the service is effectively used to carry out VAT-taxable operations in Spain, the effective use rule shall apply.

In 6 key points

Lifecycle

2020-01-21PublishedPublished 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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