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V1094-24 ·22 May 2024 ·consulta-vinculante Medium impact
Tax

Legal services to individuals outside EU not VAT liable, except where effective use or exploitation occurs in Spain

A legal services company asks whether its services to individual clients outside the EU are subject to VAT. The DGT responds that, generally, they are not, but warns that VAT may apply if effective use or exploitation takes place in Spain.

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2024-05-22PublishedPublished 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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