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A lawyer in Málaga asked whether her services and those of a notary in Canarias were subject to Spanish VAT for judicial work related to a property in the Canary Islands. The DGT replied that they are not subject to Spanish VAT because the recipient is a UK-based business, and even if the services relate to real estate, the property is located in the Canary Islands, outside the tax jurisdiction.
The tax team reviews your specific situation.
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