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V0223-18 ·31 January 2018 ·consulta-vinculante Medium impact
Tax

Repair services provided to a Norwegian company are not subject to Spanish VAT

A Spanish company provides repair and maintenance services to a company in Norway, subcontracting part of the work to another Norwegian entity. The DGT has determined that, as the recipient is a taxable person established outside the scope of the tax, the transaction is not subject to Spanish VAT.

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2018-01-31PublishedPublished 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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