Skip to content
V0182-26 ·30 January 2026 ·consulta-vinculante Medium impact
Tax

Services of mediation for non-resident enterprises are exempt from VAT

A Spanish entrepreneur provides mediation services for international commodity transactions not passing through Spain, for non-resident clients. The DGT determines these services are VAT-exempt because the recipient has no establishment or place of business in Spain.

In 6 key points

Lifecycle

2026-01-30PublishedPublished 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