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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A textile design company has enquired whether its services provided to a non-EU entity are subject to Spanish VAT if that entity sells products in Spain. The DGT explains that, even if the recipient is foreign, the rule of effective use may apply if the service is used to carry out transactions subject to tax in Spain.
The tax team reviews your specific situation.
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