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V0182-26 30 January 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Services of mediation for non-resident enterprises are exempt from VAT

A Spanish entrepreneur provides mediation services for international commodity transactions not passing through Spain, for non-resident clients. The DGT determines these services are VAT-exempt because the recipient has no establishment or place of business in Spain.

The question raised

Subjectivity of the mediation services performed by the applicant to Value Added Tax

The DGT's ruling

Mediation services performed on behalf of third parties by entrepreneurs or professionals not established in the territory of application of the tax are not subject to VAT. The place of supply is determined by the location of the headquarters of the economic activity or the permanent establishment of the recipient. As these are not located in Spain, the transaction falls outside the scope of the tax.

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