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V0884-25 ·23 May 2025 ·consulta-vinculante Low impact
Tax

Services rendered abroad may be subject to VAT or not depending on their nature and location

A professional asks whether services performed in Portugal and the Dominican Republic for Spanish companies are subject to VAT, how to declare them, and whether expenses can be deducted. The DGT states that this depends on whether the services relate to immovable property or whether the general rule of destination-based localization applies.

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2025-05-23PublishedPublished 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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