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V3621-20 ·22 December 2020 ·consulta-vinculante Medium impact
Tax

VAT liability for repair services depends on identifying the actual recipient

A company has enquired whether VAT should be applied when repairing valves for an entity in Spain if the invoice is issued to a company in the USA. The DGT has ruled that VAT liability depends on identifying the actual recipient of the transaction.

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2020-12-22PublishedPublished 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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