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V0638-14 ·10 March 2014 ·consulta-vinculante Medium impact
Tax

Service location depends on direct link to property or recipient's location

The taxpayer queried the definition of real estate and the location of services related to it. The DGT clarifies that services related to real estate are located where the property is situated, provided there is a sufficiently direct relationship with said property.

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2014-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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