- AI training/programming services provided to a platform established in a third country are not subject to Spanish VAT due to place-of-supply rules.
- The service is treated as an electronically supplied service.
- The recipient is a business acting as such, established outside Spain and with no permanent establishment in Spain.
- Therefore, the service is deemed supplied to the customer’s headquarters in the third country and is outside the scope of VAT in Spain.
Source: www2.agenciatributaria.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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