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V0832-18 ·26 March 2018 ·consulta-vinculante Medium impact
Tax

Rental of musical instruments to non-residents may be subject to VAT if effective use occurs in Spain for taxable transactions

A company has requested clarification on whether the rental of musical instruments to clients in the Canary Islands and the United States is subject to VAT. The DGT explains that although the general rule places the transaction outside of Spain, it could be taxable if the service is effectively used to carry out transactions subject to VAT within Spanish territory.

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Lifecycle

2018-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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