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V0489-21 ·4 March 2021 ·consulta-vinculante Medium impact
Tax

Legal advisory services to individuals outside the EU, Canary Islands, Ceuta and Melilla are not subject to VAT

A query was raised regarding whether legal advisory services provided to an individual resident in a third territory are subject to VAT and whether there is an obligation to issue an invoice. The DGT ruled that these services are not subject to the tax, although there remains an obligation to issue an invoice.

In 6 key points

Lifecycle

2021-03-04PublishedPublished 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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