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V2663-20 17 August 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

VAT applicability to mediation services depends on whether effective use or exploitation occurs in Spain

A mediator resident in Spain has requested clarification on whether services provided to a Norwegian entity are subject to VAT and how they should be invoiced. The DGT explains that, even if the recipient is foreign, the service may be taxable in Spain if it is effectively used or exploited within Spanish territory to carry out transactions subject to the tax.

The question raised

Place of supply of the operations carried out by the applicant on behalf of the Norwegian entity and the manner in which such operations must be documented in an invoice.

The DGT's ruling

Mediation services rendered on behalf of and for the account of a third party provided to a taxable person not established in the Union may be subject to VAT if their effective use or exploitation takes place in Spain. To this end, it must be verified that the service is used in the performance of transactions subject to tax in Spanish territory, whether by the initial recipient or by an end recipient. The invoice must comply with the requirements of the Invoicing Regulation.

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