Skip to content
V2426-21 ·21 September 2021 ·consulta-vinculante Medium impact
Tax

Consultancy services for non-resident individuals are exempt from VAT if the recipient resides outside Spain

An administrative manager requested clarification regarding the taxation of their advisory and permit processing services for foreign nationals. The DGT ruled that VAT liability depends on whether the recipient is a business or an individual, as well as their place of residence or establishment.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for professional services provided to non-residents, distinguishing between business and non-business recipients to determine the place of supply.

Lifecycle

2021-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact