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V2374-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

VAT applicability to legal services depends on client status and effective use of the service

A query was raised regarding whether legal services provided by a company to a client in Equatorial Guinea are subject to VAT. The DGT explains that applicability depends on whether the client is a business or a private individual, and analyses the potential application of the effective use and enjoyment rule in Spain.

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2023-09-05PublishedPublished 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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