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V2399-16 ·1 June 2016 ·consulta-vinculante Medium impact
Tax

Mediation on behalf of others is not subject to VAT if the recipient is a Canary Islands entrepreneur not conducting taxable operations on the mainland

A mediator based on the mainland asks whether their intermediation service for a Canary Islands entrepreneur should be subject to VAT. The DGT rules that the service is not subject to the tax if the recipient does not use the service to carry out taxable operations within the tax territory.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for cross-territory mediation services, ensuring that services used for non-taxable activities in the mainland are exempt from VAT application.

Lifecycle

2016-06-01PublishedPublished 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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