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V1582-19 ·26 June 2019 ·consulta-vinculante Medium impact
Tax

Requirement to provide tax compliance certificates depends on whether the contracted service is part of the client's core business activity

A building quality control entity has enquired whether it must provide a certificate of tax compliance to avoid subsidiary liability for its clients. The Directorate-General for Traffic (DGT) has ruled that this does not depend on being subject to subcontracting laws, but rather on whether the service provided constitutes part of the contracting party's main economic activity.

In 6 key points

How it affects those involved

This ruling clarifies the scope of tax compliance obligations for service providers, linking the requirement to the nature of the service provided rather than general subcontracting regulations.

Lifecycle

2019-06-26PublishedPublished 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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