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V2267-16 ·24 May 2016 ·consulta-vinculante Medium impact
Tax

Mediation services provided to a US company may be subject to VAT if effective use and enjoyment occurs in Spain

A company provides mediation services to a US platform that offers online education to clients in Spain. The DGT has ruled that, even if the recipient is foreign, the rule of effective use and enjoyment applies, requiring the imposition of VAT.

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2016-05-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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