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V1906-24 ·21 August 2024 ·consulta-vinculante Medium impact
Tax

Agent commercial acting on behalf of Swiss client does not charge VAT but can deduct VAT paid

A Spanish resident commercial agent providing mediation services to a Swiss entrepreneur not established in the VAT territory does not charge VAT, as the service is located outside Spain under article 69.1 of Law 37/1992. Despite not charging VAT, the agent retains the full right to deduct VAT paid on its activities, as that right would have arisen if the service had been provided within Spain.

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2024-08-21PublishedPublished 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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