Consequences of Brexit on VAT from 1 January 2021
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The location rules stipulated in articles 69 and 70 of the Value Added Tax Act will be applied, taking into account that the United Kingdom will no longer form part of the European Union, and, in particular, the rule on effective use established in article 70.2 of said Act, such that the services detailed in this article will be subject to Spanish VAT when they are located in the United Kingdom, but their effective use or exploitation takes place in the territory of application of Spanish VAT.
To locate a service provided to a customer established in the United Kingdom or received by businesses in that country, you can use the 'Service provision locator' assistance tool’: