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V1435-18 29 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Audiovisual support services provided to a Spanish company are subject to VAT even if performed abroad

A professional provided technical audiovisual support services for a circus show in Saudi Arabia, with the client being a Spanish company. The DGT has determined that these services are subject to VAT in Spain because the recipient is a professional entrepreneur established in Spanish territory.

The question raised

Question raised: Liability of the aforementioned provision of services to Value Added Tax.

The DGT's ruling

The provision of services carried out by entrepreneurs or professionals is subject to VAT when the recipient is an entrepreneur or professional who maintains the registered office of their economic activity within the territory of application of the Tax. In this case, audiovisual support services provided to a Spanish company are considered to be performed in Spain, regardless of whether they are materially provided in another country.

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What is published here, applied to a company or a specific case. The first meeting is free.

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