Skip to content
V1655-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

Services provided to a permanent establishment outside Spain may be exempt from Spanish VAT

A Spanish tourism office in Germany has requested a ruling on whether the tourism promotion services it receives in Germany are subject to Spanish VAT. The DGT has determined that if the effective recipient is the permanent establishment in Germany, the provision of services is not subject to Spanish VAT.

In 6 key points

Lifecycle

2022-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact