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V2681-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

Transport services to professional clients in other Member States are not subject to Spanish VAT

A software company has requested a ruling regarding VAT liability and the obligation to report via Form 349 for transport services provided by its clients to recipients in other EU countries. The Directorate-General for Taxes (DGT) has ruled that, as the recipients are established in other Member States, the place of supply is not Spain and therefore no VAT is due.

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2018-10-02PublishedPublished 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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