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V1736-17 ·6 July 2017 ·consulta-vinculante Medium impact
Tax

An architect's fees for a project in Colombia are not taxable in Colombia (IRPF) nor in Spain (VAT)

An architect resident in Spain inquired whether she should apply withholdings in Colombia for a construction project carried out there. The DGT determines that the income is a business profit that is only taxable in Spain and that the service is not subject to Spanish VAT because the property is located abroad.

In 6 key points

Lifecycle

2017-07-06PublishedPublished 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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