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V1618-24 ·3 July 2024 ·consulta-vinculante Medium impact
Tax

No VAT should be charged on industrial design services supplied to a Brazilian company

A Spanish resident professional asks whether VAT should be applied to industrial design services provided to a Brazilian company without a presence in Spain or the EU. The DGT confirms the transaction is outside the scope of Spanish VAT and clarifies its IRPF implications.

In 6 key points

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2024-07-03PublishedPublished 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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