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V2562-18 ·19 September 2018 ·consulta-vinculante Medium impact
Tax

Mediation services rendered on behalf of third parties to businesses in Spain are subject to VAT

A company that organises homestay arrangements for foreign students has enquired whether its services are subject to VAT. The DGT has ruled that if the company acts as a mediator on behalf of third parties to businesses resident in Spain, the transaction is subject to the tax.

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2018-09-19PublishedPublished 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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