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V2209-17 4 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · localización de servicios

Marketing services provided to an entity in Mexico are not subject to VAT, unless effectively used in Spain

A professional inquires whether her marketing and social media management services for a Mexican entity are subject to VAT. The DGT rules that, as the recipient is an entity not established in Spain, the provision is not subject to VAT, unless the rule of effective use within Spanish territory applies.

The question raised

Cuestión planteada Localización de dichos servicios a efectos de su sujeción en el Impuesto sobre el Valor Añadido.

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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