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V0190-26 ·30 January 2026 ·consulta-vinculante Medium impact
Tax

IVA not due on non-community business event and filming services

A events and filming organisation asks whether VAT applies to business clients from outside the EU. The DGT rules that, as the clients are not within Spanish territory and the services are not covered by the effective use rule, no VAT liability arises.

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2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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