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V0459-19 ·1 March 2019 ·consulta-vinculante Medium impact
Tax

VAT application depends on rules of location based on the nature of activity in Senegal

A taxpayer has requested clarification on whether Spanish VAT or Senegalese tax should apply when working with AECID in Senegal. The DGT indicates that VAT liability will depend on whether the activities constitute supplies of goods or services, and on the rules of location set out in Law 37/1992.

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2019-03-01PublishedPublished 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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