- AI training/programming services provided to a platform/entity established in a third country are not subject to Spanish VAT.
- The training of an AI system through a platform is considered an electronically supplied service.
- The recipient is a business/professional acting as such, not established in Spain and without a permanent establishment there.
- Therefore, the place of supply is the customer’s headquarters in the third country, so the service falls outside the scope of VAT in Spain.
Source: allyon-etl.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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