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V2261-14 ·3 September 2014 ·consulta-vinculante Medium impact
Tax

Foreign consultancy fees taxed under corporate income tax; VAT location depends on service nature and recipient

A company provides consultancy services to a public body in the Maldives. The tax authority determines that the income is subject to Spanish Corporate Income Tax and assesses VAT applicability based on service characteristics and recipient.

In 6 key points

How it affects those involved

The income from foreign consultancy services is subject to Spanish Corporate Income Tax, and VAT treatment depends on the nature of the service and the recipient's location.

Lifecycle

2014-09-03PublishedPublished 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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