Skip to content
V1010-25 ·13 June 2025 ·consulta-vinculante Low impact
Tax

Translation service to a non-EEA client not considered carried out in Spain unless effective use occurs here

A lawyer asks about the place of performance of a translation service for a Swiss client not established in Spain. The DGT states that, generally, the service is performed outside the VAT territory, but examines the possible application of the effective use and exploitation criterion.

In 6 key points

Lifecycle

2025-06-13PublishedPublished 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