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V1146-17 12 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Computer programming services provided to a Spanish company are subject to 21% VAT

A company provides multimedia programming services to a Spanish client building a water park in Peru. The DGT has ruled that these services constitute a supply of services rather than a delivery of goods, and that their place of supply is in Spain if the recipient is based there.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por el consultante.

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