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V1143-23 ·5 May 2023 ·consulta-vinculante Medium impact
Tax

Customer acquisition services for a Uruguayan company are not subject to VAT under certain conditions

A query was raised regarding whether customer search services provided to a Uruguayan company are subject to VAT. The DGT ruled that, as the recipient has no registered office or establishment in Spain, the service is not considered to have been performed within Spanish territory.

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2023-05-05PublishedPublished 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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