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V0205-18 ·30 January 2018 ·consulta-vinculante Medium impact
FISCAL

No VAT applies to equine physiotherapy for a foreign business with no Spanish establishment

A equine physiotherapist provides services to a New Zealand-based business in Spain to treat a horse during a competition. The tax authority determines the service is exempt from VAT as the client has no establishment, permanent presence or residence in the tax territory.

In 6 key points

Lifecycle

2018-01-30PublishedPublished 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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