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V3009-14 5 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Mediation services for attracting foreign patients subject to 21% VAT in Spain

An entity provides information and intermediation services to attract foreign patients for operations in Spanish clinics. The DGT has ruled that these mediation services are subject to VAT in Spain at a rate of 21%.

The question raised

Place of performance of the information and intermediation service.

The DGT's ruling

Mediation services rendered on behalf of and for the account of a third party, where the recipient is not a businessperson or a professional, are located in the place where the principal transaction is understood to be carried out. When mediating for the recruitment of patients who undergo procedures in clinics within Spanish territory, the transaction is located in Spain. These services are subject to the general VAT rate of 21%.

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