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V2100-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

Financial mediation services may be subject to VAT if effectively used in Spain

A company sought clarification on whether its client acquisition services for a non-EU entity were exempt from VAT. The DGT explains that even if the recipient is foreign, if the service is effectively used in Spain, it is deemed to be performed within national territory and may be subject to tax.

In 6 key points

How it affects those involved

Companies providing mediation or client acquisition services to foreign entities must assess where the actual use and exploitation of those services occurs to determine VAT liability in Spain.

Lifecycle

2021-07-12PublishedPublished 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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