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V4115-15 ·21 December 2015 ·consulta-vinculante Medium impact
Tax

Legal advisory services provided to a Dutch company are not subject to Spanish VAT

A Spanish company has enquired whether its legal advisory services provided to a Dutch company are subject to VAT in Spain. The DGT has ruled that, as the recipient does not have its place of business or a permanent establishment in Spanish territory, the supply is not located in Spain.

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2015-12-21PublishedPublished 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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