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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An engineering firm sought clarification on whether its drone training, demonstration, and repair services provided to clients not established in Spain were subject to VAT. The DGT ruled that, as a general rule, these services are not subject to VAT if the client is a taxable person with their registered office outside of Spain, unless the rule regarding effective use and enjoyment within Spanish territory applies.
Cuestión planteada Lugar de realización de los servicios descritos, e efectos del Impuesto sobre el Valor Añadido.
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