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V2068-15 ·2 July 2015 ·consulta-vinculante Medium impact
Tax

Location of legal advisory services depends on whether the client is a business or a professional

A Spanish company has enquired about how to determine the location of legal advisory services provided to an EU business without a VAT number. The DGT has ruled that the location will depend on whether the recipient is a business or a professional and on their place of establishment.

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2015-07-02PublishedPublished 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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