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V0773-14 ·19 March 2014 ·consulta-vinculante Medium impact
Tax

VAT liability of services depends on whether relationship is labour or service lease

The DGT states that if the relationship is labour-based, services are not VAT liable; if it is a service lease with own means management, they are VAT liable.

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2014-03-19PublishedPublished 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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