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V0628-19 ·22 March 2019 ·consulta-vinculante Medium impact
Tax

French motorway toll services are not subject to Spanish VAT as the supply is located in France

A Spanish company managing French toll payments for hauliers has requested clarification on whether these services are subject to VAT. The DGT has determined that, as these are services related to real estate (motorways) located in France, the supply does not take place in Spanish territory.

In 6 key points

How it affects those involved

This ruling clarifies the territorial scope of VAT for services linked to foreign real estate, confirming that such services fall outside the Spanish tax jurisdiction.

Lifecycle

2019-03-22PublishedPublished 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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