Skip to content
V3483-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Brokerage services for horse sales are not subject to VAT if the delivery of goods occurs abroad

A Spanish entrepreneur inquired whether the commission charged for managing the sale of horses from a private individual in the UK to the USA is subject to VAT. The DGT ruled that, as the delivery of the horses takes place in the UK, the mediation service is also not taxable in Spain.

In 5 key points

Lifecycle

2019-12-20PublishedPublished 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