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V0628-19 22 March 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

French motorway toll services are not subject to Spanish VAT as the supply is located in France

A Spanish company managing French toll payments for hauliers has requested clarification on whether these services are subject to VAT. The DGT has determined that, as these are services related to real estate (motorways) located in France, the supply does not take place in Spanish territory.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dichas prestaciones de servicios.

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