Skip to content
V0914-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Movie age rating administrative services may be subject to VAT if effectively used or exploited in Spain

A Spanish company provides services to a UK company to process movie age ratings in Spain. The DGT is analysing whether these professional services, when provided to a third country entity outside the EU, are subject to VAT or if the rule of effective use and exploitation in Spanish territory applies.

In 6 key points

How it affects those involved

This ruling clarifies the VAT implications for professional services provided to non-EU clients that involve administrative processes specifically targeting the Spanish market, potentially triggering local VAT liability based on the location of effective exploitation.

Lifecycle

2022-04-28PublishedPublished 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