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V0094-22 ·21 January 2022 ·consulta-vinculante Medium impact
Tax

Mediation on behalf of a non-EU tour operator may be subject to VAT if used in Spain

A Spanish company provides mediation services for a US-based tour operator seeking travel providers in Spain. The DGT examines whether these services are subject to VAT under the rule of effective use and enjoyment.

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2022-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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