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V1705-22 ·15 July 2022 ·consulta-vinculante Medium impact
Tax

Advisory services to a non-established company may be exempt from VAT if not effectively used or exploited in Spain

A Spanish company provides advisory and marketing services to a company based in Hong Kong. The DGT examines whether these services are subject to VAT and whether the Hong Kong company can recover the tax incurred.

In 6 key points

Lifecycle

2022-07-15PublishedPublished 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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