TEAC Resolution on VAT Services Location: Effective Use in Tax Territory

• Resolution issued by TEAC on 25/01/2024
• Regarding the place of provision of promotion and advertising services for VAT purposes
• Modification of article 70.2 of the VAT Law by Law 31/2022
• Effective date of the new regulation is 1st January 2023
• Reiterates criteria from previous resolution RG. 00-05793-2020 (26-01-23)
• References to the Budget Law for 2023 and the VAT Law
• Concepts include taxable event, VAT, applicable regulations, and services provided.

Source: serviciostelematicosext.hacienda.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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