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V2052-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

Design services provided by a professional to a Spanish company are subject to VAT and IRPF

A company asked whether subcontracting a professional in Germany for design work was subject to VAT and IRPF. The DGT determines that the service is located in Spain as the company is the recipient, and the company must withhold IRPF from the professional.

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2014-07-28PublishedPublished 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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