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V0996-25 ·11 June 2025 ·consulta-vinculante Low impact
Tax

Advice on VAT applicability for personal services rendered outside EU

A self-employed professional asks whether advisory services provided to a client in Russia for a visa are subject to VAT. The DGT explains that although the general rule places the operation outside Spain, the criterion of effective use and exploitation in Spanish territory may apply.

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2025-06-11PublishedPublished 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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