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V1641-24 ·5 July 2024 ·consulta-vinculante Medium impact
Tax

Inversion of the tax liability applies when a non-EU entity carries out domestic operations

The DGT confirms that an Italian entity with a Spanish VAT number (starting with N) must apply the inversion of the tax liability if its operations are considered carried out within Spain.

In 6 key points

How it affects those involved

Entities not established in Spain carrying out domestic operations must use their Spanish VAT number and apply the inversion of the tax liability.

Lifecycle

2024-07-05PublishedPublished 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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