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V0768-15 ·9 March 2015 ·consulta-vinculante Medium impact
Tax

Transport services to businesses in other Member States are not taxable in Spain

A transport company has requested clarification on how to determine the location of its services when clients are based within the EU. The DGT clarifies that if the client is a taxable person established in another Member State, the service is not located in Spain, regardless of the route taken.

In 5 key points

How it affects those involved

This ruling confirms the application of place of supply rules for intra-Community B2B services, ensuring that transport services provided to EU-based businesses are not subject to Spanish VAT.

Lifecycle

2015-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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