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V0514-19 ·12 March 2019 ·consulta-vinculante Medium impact
Tax

The place of supply for electronically supplied services is independent of the download server location

A company inquired whether the place of supply for downloads of its language software depended on the server's location. The DGT ruled that the place of supply is determined by the location of the recipient rather than the server.

In 6 key points

Lifecycle

2019-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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