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V2121-15 ·10 July 2015 ·consulta-vinculante Medium impact
Tax

Services from a non-resident company in Spain may be deductible

The DGT confirms that expenses for services rendered physically by a non-resident company's staff can be deducted under Article 36.2 of the LIS, provided the services constitute use of technical industries and other providers carried out in Spain.

In 6 key points

Lifecycle

2015-07-10PublishedPublished 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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