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V2895-23 ·30 October 2023 ·consulta-vinculante Medium impact
Tax

Veterinary services to clients in the USA shall not be subject to VAT if the recipient is a business established outside of Spain

A veterinarian inquires whether their services provided to clients in the United States are subject to VAT. The DGT clarifies that liability depends on whether the client is a business or an individual and on their location.

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2023-10-30PublishedPublished 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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