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V2851-23 ·23 October 2023 ·consulta-vinculante Medium impact
Tax

Logistical services without exclusive space exempt from VAT if client has no permanent establishment

A Spanish company provides logistics and storage services to a Swedish entity without allocating exclusive physical space. The DGT determines that the Swedish entity has no permanent establishment in Spain and that, due to the absence of exclusive space allocation, the services are not subject to VAT.

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2023-10-23PublishedPublished 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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