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V1062-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Social media service billing depends on professional's tax residency

A Spanish company temporarily resident in Finland provides social media management services to a Spanish company and asks how to invoice. The DGT states that VAT treatment and IRPF withholding obligations depend on whether the consultant has their tax domicile in Spain or abroad.

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2020-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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