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V1052-19 ·17 May 2019 ·consulta-vinculante Medium impact
Tax

Creation of personalised advertising spaces classified as a supply of advertising services

A company creating bespoke advertising spaces has sought clarification regarding the nature and place of supply of its operations. The DGT has determined that these activities constitute a single supply of advertising services and has established the rules for determining the place of supply based on the recipient.

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2019-05-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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