Doctrine by topic · DGT Observatory

Non-Established Entrepreneur: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 40 rulings · 2015–2026

Current position

The location of the provision of services to entrepreneurs or professionals not established in Spain is governed by the general rules of location. In mediation, commission, or event services, the provision is not considered to be carried out in Spanish territory if the recipient does not have a headquarters or establishment in the country. This excludes liability for IVA (Value Added Tax) in most of these B2B service cases.

The DGT's position remains constant in the application of the rules of location for services provided to non-established subjects. Rulings confirm that, depending on the nature of the service (events, transport, or mediation), the absence of the recipient's headquarters determines the non-liability for IVA in Spain. No doctrinal shifts are observed, but rather the application of specific criteria to different types of services.

Analysis based on 31 of 40 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1553-22 28 Jun 2022

Headline must be <=150 chars

SG de Impuestos sobre el Consumo
establecimiento permanenteriesgo económicosujeto pasivoderecho a la deducciónempresario no establecido LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0642-22 24 Mar 2022

A sporting event for a non-EU client may be exempt from VAT

SG de Impuestos sobre el Consumo
servicio únicoreglas de localizaciónprestación de serviciosestablecimiento permanenteámbito espacial LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0367-22 24 Feb 2022

A sporting event for a non-EU client may be exempt from VAT

SG de Impuestos sobre el Consumo
servicio únicoreglas de localizaciónorganización de eventosempresario no establecidoprestación de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V3041-21 7 Dec 2021

UK firms may pay VAT in Spain if services are used here

SG de Impuestos sobre el Consumo
lugar de realizaciónuso y explotación efectivareciprocidad de tratoempresario no establecidoinversión del sujeto pasivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 69
Affects CompanyExpat · Non-residentIndividual
V2307-21 16 Aug 2021

VAT incurred on credit notes may be reclaimed under Article 119

SG de Impuestos sobre el Consumo
factura rectificativadevolución de cuotasempresario no establecidocuotas soportadasderecho a la deducción LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1742-20 2 Jun 2020

Right to VAT refund depends on service nature and applicable tax regime

SG de Impuestos sobre el Consumo
régimen especial de agencias de viajesprestación únicaservicio complejolocalización de las prestacionesdevolución de cuotas soportadas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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