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V1180-16 ·23 March 2016 ·consulta-vinculante Medium impact
Tax

Foreign accommodation mediation is subject to VAT if the recipient is a business in Spain

A travel agency has requested clarification regarding the taxation of its mediation services for accommodation in Chile. The DGT has determined that VAT liability depends on whether the recipient is a business or a private individual.

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2016-03-23PublishedPublished 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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