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V0207-19 ·31 January 2019 ·consulta-vinculante Medium impact
Tax

Software license assignment and installation services are considered a single supply of services

A company has requested a ruling regarding the nature and location of a transaction involving a software license and installation services. The DGT has determined that the assignment of the license and the technical services constitute a single supply of services. As the recipient is a business established in Spain, the transaction is deemed to take place within national territory.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of bundled software transactions, establishing that integrated services are treated as a single supply rather than separate transactions, which affects the determination of the place of supply.

Lifecycle

2019-01-31PublishedPublished 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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