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V0021-20 ·9 January 2020 ·consulta-vinculante Medium impact
Tax

Reverse charge mechanism must be applied to the acquisition of electronically supplied services from abroad

A graphic services company requested a ruling on the taxation of an annual subscription for file downloads contracted with a US entity. The DGT has determined that this constitutes an electronically supplied service and that the Spanish business must apply the reverse charge mechanism.

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2020-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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