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V2212-25 ·18 November 2025 ·consulta-vinculante Low impact
Tax

Services from a Spanish branch to its Italian head office not subject to Spanish VAT

A Spanish branch providing advisory services to its head office in Italy, part of a group of entities, is not subject to Spanish VAT because the recipient has no establishment or seat in Spain.

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2025-11-18PublishedPublished 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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