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V1053-15 ·7 April 2015 ·consulta-vinculante Medium impact
Tax

Security and transport services for companies based outside Spain are not located within the scope of Spanish VAT

A personal security company has enquired whether its escort and transport services are subject to tax in Spain. The DGT has determined that these constitute a single supply and, as the client is a taxable person established outside the territory, the transaction is not located in Spain.

In 6 key points

How it affects those involved

This ruling clarifies the rules for the place of supply for combined services provided to non-resident businesses, confirming that such services are not subject to Spanish VAT when the customer is established abroad.

Lifecycle

2015-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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