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V0927-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

VAT liability for advisory services depends on the recipient's status and location

A taxpayer has requested clarification regarding the VAT liability of mentoring services provided to professionals and advisory services provided to private individuals. The DGT explains that the place of supply depends on whether the recipient is a taxable person or a private individual and their place of residence, noting the potential application of the effective use and enjoyment rule for services provided to individuals outside the European Union.

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2024-04-25PublishedPublished 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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