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V0818-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Location of advertising or information services may depend on effective use in Spain

A catering company has requested clarification on where the contact, information, and promotion services it provides to suppliers and subsidiaries are located. The DGT explains that, although the general rule places the provision of services at the recipient's address, the criterion of effective use in Spain may apply if the services are exploited within the national territory.

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2021-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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