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V3156-18 ·12 December 2018 ·consulta-vinculante Medium impact
Tax

Consultancy services to foreign companies are not subject to VAT, unless the effective use rule applies

A professional consultant asks whether their technical advisory services to companies in Italy and the USA are subject to VAT in Spain. The DGT rules that they are not subject to VAT if the recipients do not have a registered office or domicile in Spain, unless the US company uses the service to carry out transactions subject to VAT within Spanish territory.

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2018-12-12PublishedPublished 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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