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V0532-16 ·9 February 2016 ·consulta-vinculante Medium impact
Tax

Boat repair services for companies in other Member States may be exempt from VAT in Spain

A boat construction and maintenance company has enquired whether its work for a client in another Member State is subject to VAT. The DGT has ruled that, as the recipient is a taxable person established in another Member State, the transaction is not located in Spain and is considered an intra-Community supply of services.

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2016-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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