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V0969-25 ·5 June 2025 ·consulta-vinculante Low impact
Tax

IVA not due on design services to a client without a Spanish establishment

A designer providing jewellery design services to a Chinese company asks whether VAT should be charged. The DGT responds that since the client has no establishment or permanent presence in Spain, the service is not considered rendered in Spanish territory and is therefore not subject to VAT.

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2025-06-05PublishedPublished 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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