Skip to content
V0380-14 ·14 February 2014 ·consulta-vinculante Medium impact
Tax

Tourist guiding services outside Spain exempt from Spanish VAT and IRNR

A Spanish resident guide asks whether services provided abroad and payments to local professionals are subject to Spanish taxes. The DGT confirms that services rendered outside Spain are not subject to Spanish VAT, and payments to foreign professionals do not trigger IRNR as they are not made within Spanish territory.

In 6 key points

Lifecycle

2014-02-14PublishedPublished 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