Doctrine by topic · DGT Observatory

Legal Advice: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Stable position High confidence 8 rulings · 2014–2023

Current position

Legal advice services provided to recipients who are not entrepreneurs or professionals and who are not established in the territory to which VAT (IVA) applies are not considered to be performed in Spain. However, under Article 70.Two, they could be subject to tax if there is an effective use or exploitation in Spanish territory linked to the recipient's operations in Spain. The provider must issue an invoice in accordance with the Invoicing Regulations even if the operation is not subject to tax.

The DGT's position remains constant regarding the location of legal advice services for non-resident individuals. The application of the general rule of location under Article 69 and the possibility of taxation through effective use under Article 70.Two has been maintained. Recent rulings reiterate the ability of lawyers to provide advice in various matters based on their registration in the IAE.

Turning points

  1. V0342-15

    Introduces the possibility of VAT (IVA) taxation through the rule of effective use or exploitation in Spanish territory according to Article 70.Two.

Analysis based on 7 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact