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V1018-25 ·20 June 2025 ·consulta-vinculante Low impact
Tax

Advisory services to non-residents may be VAT liable if used or exploited in Spain

A company asks whether its advisory and mediation services to individual non-residents in the EU or third parties are subject to VAT. The DGT states that advisory services to EU residents are taxable, while services to third parties are taxable if they are genuinely used or exploited in Spain.

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2025-06-20PublishedPublished 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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