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V4046-15 16 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · lugar de realización

Expert reports provided to a non-established Irish entrepreneur are not subject to VAT in Spain

A professional enquired whether the preparation of expert reports for an Irish-based company was subject to VAT in Spain. The DGT ruled that, as the recipient is an entrepreneur not established in Spanish territory, the transaction is not located in Spain and is therefore not subject to the tax.

The question raised

Place of supply

The DGT's ruling

Expert report services provided by a professional in Spain are located in Spanish territory when the recipient is a businessperson or professional acting as such and is established in Spain. They are not located in Spain, and are not subject to tax, when the recipient is a businessperson or professional who is not established in Spanish territory. In the specific case, the services provided to an Irish businessperson are not subject to VAT in Spain.

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