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V0823-25 ·16 May 2025 ·consulta-vinculante Low impact
Tax

Services provided to a professional in Ceuta are exempt from VAT but subject to IPSI at 4%

A solicitor asks whether her services to a lawyer in Ceuta are subject to VAT or IPSI. The DGT confirms no VAT liability due to territoriality, but IPSI applies at the general rate of 4%.

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2025-05-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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