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V2306-17 ·12 September 2017 ·consulta-vinculante Medium impact
Tax

Legal advisory services may be taxable in Spain if their effective use occurs within national territory

A Spanish consultancy provides legal advisory services to a US-based firm, which in turn uses them to serve clients in Spain. The DGT examines whether the effective use rule should apply so that the service is taxed in Spain, even though the legal recipient is located abroad.

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Lifecycle

2017-09-12PublishedPublished 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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