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V1174-23 ·8 May 2023 ·consulta-vinculante Medium impact
Tax

VAT applicability for legal advice depends on whether it relates to property transfers or effective use in Spain

A lawyer has requested clarification on whether legal advisory services provided to a non-EU resident are subject to VAT when they involve the sale and purchase of real estate in Spain. The DGT explains that the outcome depends on whether the service is specifically tied to the property transfer or if the rule of effective use and exploitation within Spanish territory applies.

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2023-05-08PublishedPublished 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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