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A company that organises homestay arrangements for foreign students has enquired whether its services are subject to VAT. The DGT has ruled that if the company acts as a mediator on behalf of third parties to businesses resident in Spain, the transaction is subject to the tax.
Question posed: Liability for Value Added Tax regarding the aforementioned services.
If the consultant acts as an intermediary on behalf of another party, the mediation services provided to an entrepreneur or professional residing in the territory of application of the Tax shall be subject to VAT. This occurs provided that the services are destined for the registered office, permanent establishment, or domicile of said recipient. In this scenario, the consultant does not provide a service to the final customer, but rather mediates for the entrepreneur offering the accommodation.
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