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V0935-20 ·17 April 2020 ·consulta-vinculante Medium impact
Tax

VAT should not be charged on invoices for text correction services if the client is the taxable person

A natural person resident in France provides text correction and proofreading services to a Spanish company. The DGT determines that, as the provider is not established in Spain, the client is the taxable person through the reverse charge mechanism and the VAT amount must not be included in the invoice.

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2020-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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