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V3114-14 ·18 November 2014 ·consulta-vinculante Medium impact
Tax

Service provider not established in Spain must issue invoice without VAT applying passive investment

A Portuguese engineering company asks whether its aerial photography services to a Spanish entity constitute intracommunity operations and whether it must issue a VAT-free invoice. The DGT responds that the service is located in Spain and that the Spanish recipient is the passive party through passive investment.

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2014-11-18PublishedPublished 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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