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V1619-15 ·26 May 2015 ·consulta-vinculante Medium impact
Tax

Mediation services for exporters are subject to but exempt from VAT, whereas services between partners and their company are not

A query was raised regarding whether commissions for commercial representation services provided by a company abroad are exempt from VAT. The DGT ruled that the exemption applies to the company when acting on behalf of exporters, but does not extend to services provided by partners to their own company.

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2015-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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