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V2851-14 ·21 October 2014 ·consulta-vinculante Medium impact
Tax

Legal services for filing Inheritance Tax for non-residents are not subject to VAT

A lawyer provides legal advisory services to US individuals to manage an inheritance in Spain. The DGT determines that these services are not subject to VAT as they are provided to non-professional recipients residing outside the Community.

In 6 key points

Lifecycle

2014-10-21PublishedPublished 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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