Skip to content
V2096-18 ·16 July 2018 ·consulta-vinculante Medium impact
Tax

Office space and commercial advisory services may be subject to VAT

A company provides office services (reception, cleaning, staff) and commercial advisory to entities not established in Spain. The DGT determines that the letting of office space constitutes a single immovable services supply, and that commercial advisory is a separate transaction subject to VAT if a permanent establishment exists.

In 6 key points

Lifecycle

2018-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact