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V0373-19 ·20 February 2019 ·consulta-vinculante Medium impact
Tax

Storage services for non-established companies are not subject to VAT if there is no exclusive use of space

A company sought clarification on whether its self-storage services for EU clients were subject to VAT, specifically regarding the rental of individual modules or the storage of exhibition stands. The DGT ruled that if the client does not have a permanent establishment in Spain and the service does not involve the transfer of exclusive physical space, the transaction is not subject to VAT.

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2019-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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