- Resolution of the TEAC regarding the location of provision of promotion and advertising services for VAT
- Amendment of article 70.Dos of the VAT Law by Law 31/2022, effective from January 1, 2023
- The issue at hand is determining the location of services provided by XZ ESPAÑA to XZ PAÍS_1
- Services include advertising, marketing, market strategies, and technical assistance in Spain
- Dispute over whether services are subject to VAT based on location of the recipient
- Administration concludes services are located in Spain based on article 70.Dos of the VAT Law
- Marketing services provided by XZ ESPAÑA to XZ PAÍS_1 are deemed to be located in Spain for VAT purposes, as they are directly related to sales in Spain.
Source: audiconsultores-etlglobal.com
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.
