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V1513-16 ·12 April 2016 ·consulta-vinculante Medium impact
Tax

Advisory services to a US company are not taxable in Spain if not used for activities in Spain

An individual provides advisory services related to travel in Spain to a company based in the United States. The DGT has ruled that, although the service is provided from Spain, it is not subject to VAT if the recipient does not carry out activities subject to the tax within Spanish territory.

In 6 key points

Lifecycle

2016-04-12PublishedPublished 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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