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V0057-15 12 January 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Legal services for individuals are deemed provided in Spain if the provider resides there, except for recipients outside the EU

A law firm sought clarification on the location of its nationality processing services for individuals. The DGT ruled that, as the provider is based in Spain, the services are considered to be provided in Spain, unless the client resides outside the European Union.

The question raised

Cuestión planteada Lugar de realización de los mencionados servicios a efectos del Impuesto sobre el Valor Añadido.

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