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V3811-16 ·9 September 2016 ·consulta-vinculante Medium impact
Tax

Advertising services subject to VAT if the recipient is based or resident in Spain

An advertising company has requested clarification on when its services are subject to VAT when working with clients in Spain and other Member States. The DGT has ruled that the tax applies if the recipient is a business or professional with a registered office, permanent establishment, or residence in Spanish territory.

In 6 key points

How it affects those involved

This ruling clarifies the territorial rules for VAT on advertising services, confirming that the place of supply is determined by the recipient's location in Spain.

Lifecycle

2016-09-09PublishedPublished 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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