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V1428-26 8 June 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · servicios prestados por vía electrónica

Digital services provided to a company in a third country without an establishment in Spain are not subject to VAT

A self-employed digital design and marketing professional asks whether their electronically supplied services to a foreign company are subject to VAT. The DGT determines that, as the recipient does not have a registered office or permanent establishment in Spain, the transaction does not take place in Spanish territory.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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