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V0545-22 ·18 March 2022 ·consulta-vinculante Medium impact
Tax

Training services provided in the U.S. to a non-resident company are exempt from VAT

A professional enquires whether training services delivered in U.S. offices to a non-resident company are subject to VAT. The DGT responds that no VAT applies because the recipient does not reside in Spain and the service is not performed on Spanish territory.

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2022-03-18PublishedPublished 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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