Skip to content
Back to index
V0327-19 15 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Audiovisual production services provided to a non-established client are not subject to VAT

A Spanish company sought clarification regarding the location of services provided by its suppliers and the service it provided to a foreign client. The DGT has determined that while the services received are subject to VAT, the provision of services to the client is not.

The question raised

Location of the services received by the taxpayer from its suppliers and the service provided by the taxpayer to its client.

The DGT's ruling

The services received by the taxpayer from suppliers established in Spain are understood to be performed within the territory of application of the Tax. However, the services provided by the taxpayer to a company established outside the Community are not considered to be performed within the territory of application of the Tax, as the requirements of Article 69.1.1º of Law 37/1992 are not met.

Book your free first meeting