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V0094-22 21 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación en nombre y por cuenta ajena

Mediation on behalf of a non-EU tour operator may be subject to VAT if used in Spain

A Spanish company provides mediation services for a US-based tour operator seeking travel providers in Spain. The DGT examines whether these services are subject to VAT under the rule of effective use and enjoyment.

The question raised

Liability for Value Added Tax of the aforementioned services.

The DGT's ruling

Mediation services rendered on behalf of and for the account of a third party provided to a recipient not established in the EU may be subject to VAT if the requirements of Article 70.Two of Law 37/1992 are met. This occurs when the effective use or exploitation of the service takes place within the territory to which the tax applies. To determine this, it must be verified whether the operations related to the service are located in Spain and whether there is a direct or indirect relationship between the service and said operations.

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