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V0671-14 ·11 March 2014 ·consulta-vinculante Medium impact
Tax

Tourist guiding services subject to VAT in Spain under location rules

A tourist guide enquires about the location of their services and the obligation to file a summary declaration. The DGT clarifies that taxation depends on whether the customer is a professional or a private individual.

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2014-03-11PublishedPublished 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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