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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A law firm sought clarification on the location of its nationality processing services for individuals. The DGT ruled that, as the provider is based in Spain, the services are considered to be provided in Spain, unless the client resides outside the European Union.
This ruling clarifies the territorial scope for legal services provided to individuals, establishing that the provider's residence determines the location of the service, with a specific exception for clients residing outside the EU.
The tax team reviews your specific situation.
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