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V3648-15 ·23 November 2015 ·consulta-vinculante Medium impact
Tax

Tourist guide services to foreign companies are not subject to VAT if the recipient is a business

A tour guide is inquiring whether their services provided in Spain to a Dutch company are subject to VAT. The DGT determines that if the client is a business or a professional, the transaction is not subject to the tax; however, if the client is not a business, it will be subject to VAT if the service is materially provided in Spain.

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2015-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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