Doctrine by topic · DGT Observatory

Third Country: 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

Stable position Medium confidence 15 rulings · 2016–2022

Current position

Advisory services provided to entrepreneurs from third countries are not subject to IVA (Value Added Tax) in Spain if their headquarters are not located in national territory. However, the effective use clause of Article 70.Two of Law 37/1992 will apply if the effective use or exploitation of the service occurs in Spain through operations related to the service.

The DGT's position remains stable regarding the application of the effective use clause for services provided to third parties. The rulings confirm that the location of the service depends on whether the effective exploitation occurs in Spain, regardless of the client's headquarters.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V0439-22 7 Mar 2022

VAT deductibility on imports from the UK and transport services

SG de Impuestos sobre el Consumo
importación de bienessujeto pasivoderecho a la deducciónpaís tercerobase imponible LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V3218-20 28 Oct 2020

Non-residents in third countries may apply autonomous community rules

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación reallibertad de movimiento de capitalesdonatario no residentebienes mueblesprincipio de primacía LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3LISD — Ley 29/1987 de Sucesiones y Donaciones art. 5
Affects CompanyExpat · Non-residentIndividual
V1256-19 3 Jun 2019

Residents in third countries may apply autonomous tax rules

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación realcaudal relictolibertad de movimiento de capitalesprincipio de primacíapaís tercero LISD — Ley 29/1987 de Sucesiones y Donaciones art. 7LISD — Ley 29/1987 de Sucesiones y Donaciones art. Disposición adicional segunda
Affects CompanyExpat · Non-residentIndividual

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