Doctrine by topic · DGT Observatory

Intra-Community Supply of Services: 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 9 rulings · 2014–2024

Current position

The supply of services to entrepreneurs or professionals established in other Member States of the European Union is located at the recipient's domicile. These operations are classified as intra-Community supplies of services not subject to IVA (Value Added Tax) in Spain. The recipient assumes the obligation to settle the tax through the reverse charge mechanism.

The DGT's position remains constant in the application of localization rules for services provided to Community entrepreneurs. Throughout the rulings, it is confirmed that the nature of the supply (logistics, transport, audiovisual content, or copyright) does not alter the criterion of localization at the recipient's domicile. No doctrinal changes are observed, but rather the application of the same principle to different economic sectors.

Analysis based on 8 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V2594-21 25 Oct 2021

Electronic video supply services to an Irish company are not subject to VAT

SG de Impuestos sobre la Renta de las Personas Físicas
servicios prestados por vía electrónicaprestación intracomunitaria de serviciosinversión del sujeto pasivoregistro de operadores intracomunitariospropiedad intelectual LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0026-20 9 Jan 2020

Services related to real estate outside Spain are not subject to Spanish VAT

SG de Impuestos sobre el Consumo
servicios relacionados con bienes inmuebleslugar de prestacióndeclaración recapitulativaprestación intracomunitaria de serviciossujeto pasivo LIVA — Ley 37/1992 del IVA art. 70.Uno.1ºLIVA — Ley 37/1992 del IVA art. 69.Uno.1º
Affects CompanyExpat · Non-residentIndividual

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