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V1200-19 ·29 May 2019 ·consulta-vinculante Medium impact
Tax

The effective use rule may apply to electronic services provided to entities outside the EU

A company has requested clarification on whether the VAT effective use rule applies to online sales platform support services provided to China and Germany. The DGT has determined that, although these services are not located in Spain under the general rules, the effective use rule could apply if the recipient uses the service in the course of transactions subject to VAT within Spanish territory.

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Lifecycle

2019-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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