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V0444-22 ·7 March 2022 ·consulta-vinculante Medium impact
Tax

Mediation services to non-EU companies may be subject to VAT if their effective use and enjoyment is in Spain

A consultant provides online mediation services to a Panamanian company. The DGT examines whether these services are subject to VAT under the general rule of location or the special rule regarding effective use and enjoyment.

In 6 key points

Lifecycle

2022-03-07PublishedPublished 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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