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V2479-22 ·1 December 2022 ·consulta-vinculante Medium impact
Tax

VAT must be applied in Spain if the client is a DAO without legal personality or a Tax ID

A natural person acting as a Project Manager for a DAO has enquired which IAE heading to use and how to account for VAT. The DGT indicates that, as the DAO lacks legal personality and a Tax ID, the recipient is not considered a taxable person, meaning the service is subject to 21% VAT in Spain.

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2022-12-01PublishedPublished 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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