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V1655-22 8 July 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · establecimiento permanente

Services provided to a permanent establishment outside Spain may be exempt from Spanish VAT

A Spanish tourism office in Germany has requested a ruling on whether the tourism promotion services it receives in Germany are subject to Spanish VAT. The DGT has determined that if the effective recipient is the permanent establishment in Germany, the provision of services is not subject to Spanish VAT.

The question raised

Cuestión planteada Tributación de los servicios recibidos a efectos del Impuesto sobre el Valor Añadido.

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