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V0719-15 ·4 March 2015 ·consulta-vinculante Medium impact
Tax

Foreign land development services exempt from Spanish VAT

A Spanish client asks whether VAT should be charged or the passive investor rule applied for land development services provided in Africa. The DGT confirms that services linked to immovable property located outside Spain are not subject to VAT.

In 6 key points

Lifecycle

2015-03-04PublishedPublished 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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