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V1341-14 20 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación comercial

Mediation services provided to a Chinese company are subject to VAT due to effective exploitation in Spain

An intermediary seeking clients and managing collections for a Chinese mobile phone company has queried whether their services are subject to VAT. The DGT has determined that, although the commercial mediation might be located outside of Spain, the effective exploitation of the activity occurs within Spanish territory, thereby making it subject to the tax.

The question raised

Cuestión planteada Lugar de realización de dichas operaciones.

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