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V0450-15 ·5 February 2015 ·consulta-vinculante Medium impact
Tax

Storage and digitisation services exempt from VAT in Spain if recipient has no permanent establishment

A document management company asks whether its storage and digitisation services are subject to VAT in Spain when clients are companies not established in the country. The DGT responds that these services are exempt if the recipient has no permanent establishment, permanent place of business or address in Spain, except where the effective use rule applies.

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2015-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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