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V0558-18 ·27 February 2018 ·consulta-vinculante Medium impact
FISCAL

Property rental declarations not considered immovable-related services for VAT location

A professional inquired whether their advisory services to non-residents were subject to VAT or whether the special rule for immovable property location applied when dealing with property rental. The DGT ruled that the service is general tax advisory and not a service involving legal or physical modification of the property.

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2018-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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