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V2325-24 ·8 November 2024 ·consulta-vinculante Medium impact
Tax

Legal services provided to a non-established business client are not subject to VAT

A commercial entity has enquired whether its legal services provided to a business client located outside the Community are subject to VAT. The DGT has determined that, as the recipient is not established within the territorial scope of the tax, the supply is not deemed to have taken place in Spain.

In 6 key points

Lifecycle

2024-11-08PublishedPublished 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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