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V1861-21 15 June 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · prestación de servicios

Consulting services to a US company not VAT liable unless effective use and exploitation rules apply

A professional asks whether VAT applies to billing consultancy services to a US company. The DGT states that, generally, such services are not subject to VAT if the recipient has no establishment or place of business in Spain, except where the rules on effective use and exploitation in Spanish territory apply.

The question raised

Cuestión planteada IVA: Si en la factura debe repercutir el Impuesto sobre el Valor Añadido.

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