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V0305-14 ·10 February 2014 ·consulta-vinculante Medium impact
Tax

Services related to foreign real estate not subject to Spanish VAT

A Spanish company asked whether services provided from Spain to its permanent establishment in Morocco were subject to Spanish VAT. The DGT replied that services relating to real estate located in Morocco are not considered rendered within the scope of Spanish VAT.

In 5 key points

Lifecycle

2014-02-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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