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V0916-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

Technical assistance services to a Colombian company may be treated as royalties

A Spanish company enquires about invoicing technical assistance (digital photogrammetric restitution) to a Colombian company. The DGT determines that these services are considered royalties under the Spain-Colombia Convention and examines their treatment in IRNR and VAT.

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2015-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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