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V0444-22 7 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Mediation services to non-EU companies may be subject to VAT if their effective use and enjoyment is in Spain

A consultant provides online mediation services to a Panamanian company. The DGT examines whether these services are subject to VAT under the general rule of location or the special rule regarding effective use and enjoyment.

The question raised

Taxability of the services provided by the applicant for Value Added Tax.

The DGT's ruling

Mediation to a company outside the EU is not subject to VAT if the service is located at the client's headquarters. However, pursuant to Article 70.Two of Law 37/1992, the service shall be subject to tax if its effective use or exploitation takes place in Spanish territory. To apply this rule, it must be verified that the service is effectively used or exploited in Spain, which must be analyzed on a case-by-case basis.

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