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V1626-22 ·6 July 2022 ·consulta-vinculante Medium impact
Tax

Commercial mediation services provided to a Swiss company may be subject to VAT if effectively used in Spain

A Spanish company provides commercial agency and logistics services to a Swiss entity for the acquisition of cryopreservation clients. The DGT analyses whether these services should be taxed in Spain under the rule of effective use and exploitation.

In 6 key points

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2022-07-06PublishedPublished 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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