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V2376-23 5 September 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Energy consultancy services provided to a company without a Spanish base are not subject to VAT

An energy monitoring and consultancy firm sought clarification on whether its services were subject to VAT when provided to a Slovakian company with a client in Spain. The DGT ruled that, as the recipient does not have its registered office or a permanent establishment in Spanish territory, the transaction is not subject to the tax.

The question raised

Liability for Value Added Tax regarding the service provided by the applicant consisting of energy reporting and advisory services.

The DGT's ruling

Advisory services are subject to VAT when the recipient is an entrepreneur or professional with the seat of their economic activity or a permanent establishment in Spanish territory. If the recipient does not have their seat, permanent establishment, or domicile in the territory to which the tax applies, the provision of services shall not be subject to VAT.

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