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V0335-17 ·7 February 2017 ·consulta-vinculante Medium impact
Tax

Architecture services for a property in Malta are not subject to Spanish VAT

An architect sought clarification on whether her collaborative services for the construction of a hotel in Malta were subject to VAT and how they should be invoiced. The DGT ruled that, as the services are directly related to real estate located outside of Spain, the transaction is not subject to the tax.

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2017-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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