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V2843-15 ·1 October 2015 ·consulta-vinculante Medium impact
Tax

Credit collection management services are subject to VAT and do not benefit from financial exemption

A requesting entity asks whether invoice collection management for a Swiss company is exempt from VAT and where the service is located. The DGT rules that these services are not exempt as they are administrative in nature and, since the recipient is a business in Switzerland, the transaction is not subject to tax in Spain.

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2015-10-01PublishedPublished 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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