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V0069-20 ·15 January 2020 ·consulta-vinculante Medium impact
Tax

VAT applicability to services provided by a partner to their company depends on use of own means and independence

An individual acting as a commission agent incorporates a company and continues to provide commission services to it. A query is raised regarding whether the services provided by the partner to the new company are subject to VAT.

In 6 key points

Lifecycle

2020-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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