Skip to content
V3128-17 ·4 December 2017 ·consulta-vinculante Medium impact
Tax

No VAT on software and hosting services from parent to branch if the parent company bears the economic risk

A query was raised regarding whether the acquisition of software licences, hosting, and server services by Spanish branches from their French parent company is subject to VAT. The DGT ruled that the parent company's services are not subject to VAT as there are not two independent entrepreneurs, whereas services provided by other group companies are subject to it.

In 6 key points

Lifecycle

2017-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact