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V0165-21 ·3 February 2021 ·consulta-vinculante Medium impact
Tax

No obligation to self-invoice financial services provided by a non-established provider in Spain

A Dutch company has requested a ruling regarding its invoicing obligations in a transaction involving a loan secured by a pledge of raw materials. The DGT clarifies that, as the financial service is provided by a non-established entity, the Spanish recipient is not required to issue a self-invoice.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for cross-border financial services, confirming that the reverse charge mechanism via self-invoicing does not apply to non-established providers in this specific context.

Lifecycle

2021-02-03PublishedPublished 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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