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V1450-18 30 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Artistic coordination services provided to a Spanish company are subject to VAT

A professional enquired whether their artistic activity coordination services, performed in Saudi Arabia for a Spanish company, were subject to VAT. The DGT ruled that they are, due to the rules of location applied to the recipient.

The question raised

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

The DGT's ruling

Artistic activity coordination services provided to a Spanish company are subject to VAT, regardless of whether they are materially performed in another country. This is because the recipient is a business or professional established in the territory of application of the Tax.

Apply this to a real case

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

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