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V1386-16 ·4 April 2016 ·consulta-vinculante Medium impact
Tax

Implementation of an information system is considered a single supply of services, with location determined by the recipient

A company sought guidance regarding the location of its design, equipment delivery, licensing, consultancy, installation, and training operations for a project in Angola. The DGT ruled that these operations constitute a single supply of services and that their location depends on whether the recipient is a Spanish entity or a permanent establishment abroad.

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2016-04-04PublishedPublished 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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