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V0912-20 16 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · lugar de realización

Visa management services for non-EU individuals are not deemed to be supplied within the scope of Spanish VAT

An administrative management company sought clarification regarding the location of its visa processing and advisory services for individuals. The DGT has determined that the place of supply depends on the residence of the recipient.

The question raised

Cuestión planteada Lugar de realización de dichos servicios en relación con el Impuesto sobre el Valor Añadido

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