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V0276-16 ·25 January 2016 ·consulta-vinculante Medium impact
Tax

Real estate photography and video services are not subject to Spanish VAT when the client is a German entity

A professional in Spain has inquired whether VAT should be applied to real estate photography and video services provided to a German real estate agency. The DGT has determined that these services are not linked to real estate for the purpose of applying the special rules on the place of supply, and are therefore considered intra-Community supplies.

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2016-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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