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V2015-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Sporadic engineering services subject to VAT if there is intent to engage in the market

A retiree inquires whether their sporadic technical engineering services are subject to VAT. The DGT rules that they will be subject to the tax if the individual acts as a businessperson or professional with the intention of participating in the production of goods or services.

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2024-09-23PublishedPublished 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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