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V0201-18 ·30 January 2018 ·consulta-vinculante Medium impact
FISCAL

Mediation for a German company without Spanish presence not subject to Spanish VAT

A physical person provides mediation services on behalf of a German company for the sale of medical equipment. The DGT rules that, as the German company has no seat, permanent establishment, or address in Spain, the transaction is not subject to Spanish VAT.

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Lifecycle

2018-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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