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A transport and logistics company enquired whether its services provided to non-EU clients without a permanent establishment in Spain were subject to VAT and if this affected its right to deduction. The DGT ruled that these services are not subject to the tax as they are not carried out in Spanish territory, and that this does not prevent the deduction of input VAT.
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.
What is published here, applied to a company or a specific case. The first meeting is free.
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