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A company inquired whether promotion, transport management, and customer research services provided to its partners were exempt from VAT due to their link to exports. The DGT ruled that these services are subject to tax as they are performed within Spanish territory and do not meet the requirements for exemption.
Companies providing support services related to international trade must ensure they meet specific legal criteria to qualify for VAT exemptions; otherwise, these services will be subject to standard VAT rates if performed in Spain.
The tax team reviews your specific situation.
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