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V0802-23 ·4 April 2023 ·consulta-vinculante Medium impact
Tax

Digital software services sold to US clients are not subject to Spanish VAT

A Spanish company has requested clarification on whether the development and commercialisation of computer programs in the US via a digital platform is subject to VAT. The DGT has determined that, as the recipient is located in a third country without an establishment in Spain, the transaction is not subject to the tax.

In 5 key points

How it affects those involved

This ruling clarifies the VAT treatment for Spanish companies exporting digital software services to non-EU clients, confirming that such transactions fall outside the scope of Spanish VAT.

Lifecycle

2023-04-04PublishedPublished 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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