Skip to content
V1569-24 ·26 June 2024 ·consulta-vinculante Medium impact
Tax

Advisory services outside a professional activity are VAT-exempt if isolated and without continuity intent

A group inquired whether isolated advisory services provided by individuals without economic activity are subject to VAT. The DGT responds that no VAT liability arises if the services are isolated and without continuity intent, but liability applies if providers act as entrepreneurs or professionals.

In 6 key points

Lifecycle

2024-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact