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V1412-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Provision of advisory services to a third party may be subject to VAT if effective use or exploitation occurs in Spain

A taxpayer has enquired whether advisory services provided to a company in a non-EU country should be invoiced with VAT. The DGT explains that, although the general rule is non-taxability, the service could be subject to tax if its effective use or exploitation takes place within Spanish territory.

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Lifecycle

2022-06-16PublishedPublished 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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