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V0327-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

Audiovisual production services provided to a non-established client are not subject to VAT

A Spanish company sought clarification regarding the location of services provided by its suppliers and the service it provided to a foreign client. The DGT has determined that while the services received are subject to VAT, the provision of services to the client is not.

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2019-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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