Skip to content
V2511-25 ·16 December 2025 ·consulta-vinculante Low impact
Tax

El entrenamiento de sistemas de IA por vía electrónica a clientes en EE. UU. se considera realizado fuera del territorio de aplicación del IVA español

Lifecycle

2025-12-16PublishedPublished 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