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V0325-17 7 February 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Legal representative services for non-resident clients are not subject to VAT if not used in Spain

A legal representative (procurador) has enquired whether her services provided to a US company without a base in Spain are subject to VAT. The DGT indicates that while the general rule places the transaction outside of Spain, VAT could apply if the service is effectively used to carry out taxable transactions within Spanish territory.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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