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V0142-24 ·16 February 2024 ·consulta-vinculante Medium impact
Tax

Korean subsidiary's technical services subject to VAT if recipient is a Spanish entrepreneur

The DGT confirms that a Korean subsidiary is deemed an entrepreneur and the location of the service depends on the recipient's location.

In 6 key points

Lifecycle

2024-02-16PublishedPublished 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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