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V0011-16 ·5 January 2016 ·consulta-vinculante Medium impact
Tax

The provision of temporary personnel is not considered a service related to real estate for its place of supply

A temporary employment agency inquires whether the provision of personnel for civil works must be located according to the special rules for services related to real estate. The DGT responds that the mere making available of workers does not have a direct relationship with the real estate.

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2016-01-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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