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V1412-21 ·14 May 2021 ·consulta-vinculante Medium impact
Tax

Mediation services on behalf of third parties for EU companies are not subject to VAT if the recipient is a taxable person

A company provides coordination and mediation services (accommodation, transport, leisure) for EU companies that send students to Spain. The DGT determines that if it acts on behalf of third parties, the service is not subject to VAT; if it acts on its own account, the special regime for travel agencies may apply.

Lifecycle

2021-05-14PublishedPublished 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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