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V3816-15 ·2 December 2015 ·consulta-vinculante Medium impact
Tax

Re-invoicing of advertising expenses to a supplier is subject to VAT if the supplier is based in Spain

A company has enquired whether the reimbursement of half of its advertising expenses by a supplier is subject to VAT. The DGT indicates that the company receives an advertising service and, by re-invoicing these costs, provides an advertising service to the supplier.

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2015-12-02PublishedPublished 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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