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V1794-19 11 July 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Mediation services for a Chinese entity exempt from VAT, unless effectively used in Spain

An individual provides consultancy and commercial mediation services to a Chinese company to connect Spanish clients with them. The DGT has determined that, as a general rule, these operations are not subject to VAT in Spain, unless the effective use clause applies.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones efectuadas por la consultante.

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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