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V1455-17 ·7 June 2017 ·consulta-vinculante Medium impact
Tax

Advertising provided to a Swiss entity may be taxable in Spain if effectively used within national territory

A commercial company has requested a ruling regarding the taxation of a sponsorship contract with a Swiss entity and the subsequent VAT refund. The DGT indicates that advertising services may be subject to tax in Spain if the effective use rule within national territory is met, and details the requirements for the Swiss entity to claim a refund of VAT incurred.

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Lifecycle

2017-06-07PublishedPublished 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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