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V3096-15 14 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

VAT on tennis coach services depends on the location of the recipient and the provision of services

A tennis coach inquires about the VAT to be applied to services provided to individuals, companies, or professionals, both in Spain and abroad. The DGT determines that tax liability depends on the rules for the location of services.

The question raised

Question raised Questioning regarding the VAT that should be applied to each of the aforementioned operations.

The DGT's ruling

Services provided to entrepreneurs or professionals are located where they have their registered office or habitual residence. If the recipient is an entrepreneur or professional from another Member State or Switzerland, the service is not located in Spain. If the recipient is not an entrepreneur or professional, the service is located in Spain only if it is materially provided in Spanish territory. In the event of liability, the current general rate applies.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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