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The DGT confirms that expenses for services rendered physically by a non-resident company's staff can be deducted under Article 36.2 of the LIS, provided the services constitute use of technical industries and other providers carried out in Spain.
Question raised: Whether expenses derived from services physically provided by the personnel of a non-resident company may be included in the deduction base in accordance with the provisions of Article 36.2.2º of the LIS.
Expenses for services provided by personnel of a non-resident company are eligible for the deduction base if they are considered the use of technical industries and other providers. To this end, the services must be effectively provided within Spanish territory, regardless of the provider's nationality. If the services are partially provided in Spain, only the portion corresponding to the services performed in said territory shall be included.
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