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V1185-16 ·23 March 2016 ·consulta-vinculante Medium impact
Tax

Mediation services to a Singapore agency are not subject to VAT if there is no effective use in Spain

A Spanish travel agency has enquired whether its mediation services for a Singaporean wholesaler are subject to VAT. The DGT has determined that, when acting on behalf of another party, the place of supply is governed by the recipient's headquarters. As this is located outside Spain, the transaction is not subject to VAT, unless the effective use clause applies.

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2016-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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