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V0554-15 ·11 February 2015 ·consulta-vinculante Medium impact
Tax

Classification of catalogue printing as supply of goods or provision of services determines place of taxation

A company in the Canary Islands has requested clarification on whether the production of advertising catalogues by a mainland Spanish entrepreneur constitutes a supply of goods or a provision of services. The DGT explains that the nature of the transaction depends on whether the reproduction on a physical medium or the complementary services predominate.

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2015-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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