Skip to content
V0397-17 ·14 February 2017 ·consulta-vinculante Medium impact
Tax

Electronic services provided to an Icelandic company are not subject to VAT, unless used for taxable transactions in Spain

A professional provides web maintenance and customer support services electronically to a company in Iceland. The DGT has determined that, as the recipient is a business located outside the tax territory, the transaction is not subject to VAT, unless the service is effectively used to carry out taxable transactions in Spain.

In 5 key points

Lifecycle

2017-02-14PublishedPublished 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