Skip to content
V0720-15 ·4 March 2015 ·consulta-vinculante Medium impact
Tax

Mediation services for an Italian company are not subject to Spanish VAT if the recipient is based in Italy

A Spanish company has requested clarification regarding the place of supply for its mediation services and subcontracted work in Algeria. The DGT has ruled that the mediation is not subject to Spanish VAT because the recipient is a taxable person based in Italy, regardless of where the activities are carried out.

In 6 key points

Lifecycle

2015-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact