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A Spanish company provides location identification, client contact, and marketing services to a Swiss company. The DGT analyzes whether these mediation services are subject to VAT in Spain or if they are considered to be performed outside the territory.
Question posed The taxpayer requests identification as to whether the services provided are or are not subject to Value Added Tax.
Mediation services rendered on behalf of third parties to a non-resident recipient are not subject to VAT if they are located outside the TAI pursuant to Article 69.One.1º. However, the effective use rule of Article 70.Two shall apply if the service is effectively used or exploited in Spain for the recipient's operations. The application of this rule shall depend on the fulfillment of requirements such as the service being a business input linked to operations carried out within the TAI.
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