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V3245-16 ·12 July 2016 ·consulta-vinculante Medium impact
Tax

Receipt of electronic services from a US entity requires the Spanish recipient to be the VAT taxable person

A mutual insurance company has requested a ruling regarding the location and the taxable person for database usage services and software licences received via the internet from the USA. The DGT has determined that these constitute services provided by electronic means and that the Spanish recipient must act as the taxable person.

In 6 key points

Lifecycle

2016-07-12PublishedPublished 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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