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V0702-22 ·1 April 2022 ·consulta-vinculante Medium impact
Tax

Mediation services provided to companies outside Spain may be subject to VAT if their effective use or exploitation occurs in national territory

A taxpayer has enquired whether their commercial agency services for a Chinese company are subject to VAT and if they can deduct the tax incurred. The DGT explains that, although the general rule places the provision of services outside Spain, the rule of effective use and exploitation may apply if the service is utilised within Spanish territory.

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2022-04-01PublishedPublished 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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