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V2005-24 ·19 September 2024 ·consulta-vinculante Medium impact
Tax

Management services for a Dutch company are not subject to VAT if it has no permanent establishment in Spain

A Spanish company provides procurement and sales management services to its Dutch partner, which operates in tax warehouses in Spain. The DGT has ruled that if the Dutch company does not have a permanent establishment in Spain, the services are not subject to VAT.

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2024-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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