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V0721-21 ·26 March 2021 ·consulta-vinculante Medium impact
Tax

Mediation services to United Kingdom companies may be subject to VAT if their effective use or exploitation takes place in Spain

A commercial agent asks whether their commissions for mediating sales for a British company in Spain are subject to VAT. The DGT explains that, although the general rule places the operation outside of Spain, it could be taxed if there is an effective use or exploitation of the services within Spanish territory.

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2021-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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