background image
12.2. VAT on the Supply of Services by Non-Residents

A non-resident supplying service from a fixed place of business in Spain is required to register for and pay VAT.

Supply of services by a non-resident without a fixed place of business to any VAT registered payer (B2B) in Spain is subject to reverse charge in the hands of the service recipient.

A non-resident without a fixed pace of business in Spain making taxable supplies in Spain (except in cases where reverse charge applies) is required to appoint a tax representative in Spain. However,non-residents established in the EU, Canary Islands, Ceuta or Melilla, or in a country that has a mutual assistance agreement with Spain, are exempt from appointing a tax representative.