Skip to content
V1319-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

Technological services for gaming operators are not subject to VAT if the recipient is a business located outside Spain

A provider of software and live casino services has requested a ruling on the taxation of its services. The DGT has determined that VAT liability depends on the location of the gaming operator and that the exemption for gaming activities does not apply to instrumental services.

In 6 key points

Lifecycle

2023-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact